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
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)