Special scheme for restructuring operations (Chapter VII of Heading VII LIS) evaluation of goods and rights
Corporate Taxpayers who have opted to apply 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 , must enter in boxes [00379] and [00380] "Valuation of assets and rights. Special regime for restructuring operations (Chapter VII of Title VII LIS)" 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.
Note:
It will be understood that the operations regulated in Chapter VII of Title VII of the LIS apply the regime established therein, unless otherwise expressly indicated through the communication 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, in Chapter 9 of this Practical Manual.