Box 00062 Tax system for contributions of assets to asset management companies (Law 8/2012)

This box will be marked by companies that carry out asset contribution operations to companies for the management of assets referred to in Chapter II of Law 8/2012 , of October 30, on sanitation and sale of real estate assets in the financial sector. According to the provisions of article 8 of Law 8/2012, the special regime of mergers, divisions, contributions of assets, exchange of securities and change of address will be applied to these operations. social regulated in Chapter VII of Title VII of the LIS .

The particularities of this special regime are found in Chapter 9 of this Practical Manual.