Skip to main content

Option for the system of mergers, demergers, non-monetary contributions and exchange of securities.

General Details

Denomination

Option for the system of mergers, demergers, non-monetary contributions and exchange of securities.

Procedure type

Taxation

Subject

Taxes

Purpose

Facilitate taxable persons who wish to apply the regime to communicate it electronically to the AEAT within the deadline and to attach specific documentation.

Responsible body

State Revenue Office

General information of the procedure

Start form

interested

Applicant: Company

Place for presentation

Telematics and Office.

Phases of the procedure/service

Start: If all the documents are there, the operation is recorded.

Procedure: Review of the documentation presented.

End: Once the inclusion operation is completed.

Forms

Electronic processing

Resolution body

State Tax Administration Agency.

Information linked to electronic processing

Identification system

Electronic DNI, Electronic Certificate, PIN Code

Interactivity level

Level 4: Electronic processing

Regulations

Basic Regulations

Ley 27/2014, de 27 de noviembre,

del Impuesto sobre Sociedades. (BOE 28 - noviembre - 2014)