Declaration characters (page 1 of Form 200)
Box  Application of the special regime for mergers, spin-offs, contributions of assets and exchanges of securities (Chapter VII, Title VII LIS)
This box should be ticked by entities that carry out the operations to which the special tax regime applies 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 Member State of the European Union, in accordance with the provisions of Chapter VII of Title VII of the LIS.
A tener en cuenta:
This box should only be ticked if in the tax period being reported, the entity has carried out any of the transactions to which this special tax regime is applicable.
Box  Tax regime for operations involving the contribution of assets to asset management companies (Law 8/2012)
Companies that carry out asset contribution operations to companies for the management of assets referred to in Chapter II of Law 8/2012, of 30 October, on the reorganisation and sale of real estate assets in the financial sector, shall tick this box.Pursuant to Article 8 of Law 8/2012, the special regime for mergers, spin-offs, contributions of assets, exchange of securities and change of registered office regulated in Chapter VII of Title VII of the LIS shall apply to these transactions.