Declaration characters (page 1 of Form 200)

• Box [00035] Application of the special regime for mergers, spin-offs, contributions of assets and exchange of securities (Chapter VII, Title VII LIS )

  This box will be checked by entities that carry out the operations to which the special tax regime of 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, as provided for in Chapter VII of Title VII of the LIS, is applicable.

  Keep in mind:

  This box should only be checked if in the tax period to be declared, the entity has carried out any of the operations to which said special tax regime is applicable.

• Box [00062] Tax regime for operations of contribution of assets to companies for asset management (Law 8/2012)

  This box will be checked by companies that carry out operations of contribution of assets to companies for the management of assets referred to in Chapter II of Law 8/2012, of October 30, on the restructuring and sale of real estate assets in the financial sector. According to the provisions of article 8 of Law 8/2012, these operations will be subject to 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.