Specialities in the settlement of Corporation Tax (pages 13 and 23 of form 200)

1. Adjustments arising from the application of the special system (page 13 of form 200)

Boxes [00379] and [00380] «Valuation of assets and rights. Special regime for restructuring operations (Chapter VII of Title VII LIS )»

The entities that have opted for the application of the special regime regulated in Chapter VII of Title VII of the LIS, must enter in these boxes on page 13 of form 200, the corrections to the accounting result that, in accordance with the provisions of the aforementioned regulations, arise in the performance of the aforementioned operations.

2. Informative data (page 23 of model 200)

The entities that apply this special regime and that, therefore, have previously checked box [00035] on page 1 of form 200, must enter in section «Merger operations, spin-offs, exchange of securities, transfer of assets and liabilities (Law 8/2012) and restructuring (special regime)» on page 23 of said model, the following data:

1. In the boxes relating to "Type of operation to which the option refers" the nature of the corporate operation with respect to which the option has been made.

   For this, the corresponding letter will be recorded, among the following:

   • Fusion: A
   • Cleavage: B
   • Exchange of securities: C
   • Transfer of assets and liabilities: D
   • Restructuring: E
   • Address change: F

2. In the boxes corresponding to "Transferring entity" , if it has one, the tax identification number (NIF) and the corporate name of the entity that has transferred its corporate assets with reason for the merger or division to which the special regime applies, in accordance with the provisions of articles 76 and 77 of the LIS.

   If it is a securities exchange operation, the NIF and the corporate name of the partner of the investee entity whose securities are exchanged will be entered. in accordance with the provisions of articles 76 and 80 of the LIS.

   In the case of transfers of the business or of assets or liabilities carried out by credit institutions regulated in the eighth Additional Provision of the LIS, the NIF and the corporate name of the credit entity will be entered. credit that made the transmission.

3. In the boxes corresponding to "Acquiring entity" , if it has one, the NIF and the corporate name of the entity, new or existing, that has acquired the corresponding corporate assets will be recorded. on the occasion of the merger or division to which the special regime applies, in accordance with the provisions of articles 76 and 77 of the LIS.

   If it is a securities exchange operation, the NIF and corporate name of the entity that acquires a participation in the share capital of another that allows it to obtain the majority of the voting rights therein, in accordance with the provisions of articles 76 and 80 of the LIS.

   In the case of transfers of the business or of assets or liabilities carried out by credit institutions regulated in the eighth Additional Provision of the LIS, the NIF and the corporate name of the credit entity will be entered. credit that the business or assets or liabilities have acquired.

4. In the box corresponding to "Date of registration of the corporate agreements in the Commercial Registry", the date on which the corporate agreements that approved the implementation were registered in the Commercial Registry will be recorded. of merger, spin-off or exchange operations of securities to which the special regime applies.

5. In the box corresponding to "Date of communication of the operation", the date on which it is communicated to the Tax Administration will be recorded in the terms established in article 89 of the LIS, carrying out merger, spin-off or exchange operations of securities to which the special regime applies.

6. In the boxes corresponding to “Value of shares delivered” and “Value of shares received” the value of the shares will be recorded, respectively. shares or other securities delivered and the shares or other securities received as a result of the operation subject to the special regime, determining both in accordance with the rules of the LIS.

7. In the boxes corresponding to "Amount of income not integrated into the taxpayer's tax base" the amount of income generated for the taxpayer in the merger, spin-off or exchange operation will be recorded. of securities that are not included in their tax base because they have benefited from the special regime.

In the event of having to declare several operations, the necessary blocks of this page will be completed, as well as, where appropriate, the necessary copies of this page.