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Practical Manual of Companies 2022.

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

This box will be marked by the entities that carry out the operations to which the special tax regime for mergers, divisions, contributions of assets and exchange of securities is applicable as provided for in Chapter VII of the Title VII of the LIS .

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

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.