Declaration characters (page 1 of Form 200)

• Box [00035] Application of the special regime for mergers, divisions, contributions of assets and exchange of securities (Chapter VII, Title VII LIS )

  This box will be checked by the entities that carry out the operations to which the special tax regime of mergers, spin-offs, contributions of assets, exchanges is applicable. of securities and change of registered office of a European Company or a European Cooperative Society from one Member State to another of the European Union, as provided for in Chapter VII of Title VII of the LIS.

  Keep in mind:

  This box should only be marked if in the tax period being declared, the entity has carried out any of the operations to which said special tax regime is applicable.

• Box [00062] Tax regime for operations of contribution of assets to companies for asset management (Law 8/2012)

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