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Practical Handbook for Companies 2021

Special scheme for restructuring operations (Chapter VII of Heading VII LIS)evaluation of goods and rights

Corporate Income Tax payers who have opted for the application of the special tax regime for mergers, spin-offs, contributions of assets, exchange 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, regulated in Chapter VII of Title VII of the LIS, should enter in the boxes [00379] and [00380] "Valuation of assets and rights.Régimen especial operaciones reestructuración (Régimen especial operaciones reestructuración (Capítulo VII del Título VII LIS)" from page 13 of form 200", the corrections to the accounting result which, in accordance with the provisions of the aforementioned regulations, arise in the carrying out of the aforementioned operations.


It shall be understood that the transactions regulated in Chapter VII of Title VII of the LIS apply the regime established therein, unless expressly stated otherwise by means of the notification regulated in the second paragraph of article 89.1 of the LIS.

You can consult the particularities of this special regime regulated in Chapter VII of Title VII, at Chapter 9 of this Practical Manual.