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Practical Handbook for Companies 2021

Box 00035 Application of the special regime for mergers, spin-offs, contributions of assets and exchanges of securities (Chapter VII, Heading VII LIS)

Check this box for entities that carry out transactions to which the special tax regime for mergers, spin-offs, contributions of assets and exchanges of securities is applicable as provided for in Chapter VII of Title VII of the LIS.

This box should also be ticked by entities which, under this special tax regime, carry out operations of change of registered office of a European Company or a European Cooperative Society from one Member State to another Member State of the European Union.

This box should only be ticked if, during the tax period being reported, the entity has carried out any of the transactions to which this special tax regime is applicable.