8.2.6.5.2. G5 Compliance

G5 Special regime for mergers, spin-offs and exchange of securities of non-resident entities in Spain

This section will only be completed by taxpayers who, being partners of non-resident entities in Spain, have been affected during the 2017 financial year by mergers, spin-offs and exchanges of securities in said entities. You must indicate the taxpayer partner of the entity, and the number of operations carried out in this special regime.