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Form 200. Corporate Income Tax Declaration 2019

11.5.2 Specialties for completing Form 200

The application of this special tax regime is materialized for taxpayers of the Corporate Tax, by marking the code [00035] (Application of the special regime for mergers, spin-offs, contributions of assets and exchange of securities of Chapter VII of Title VII) which appears on page 1 of the declaration model.

  1. 11.5.2.1 Type of operation (page 23 of model 200)
  2. 11.5.2.2 Transmitting entity: NIF and company name (page 23 of form 200)
  3. 11.5.2.3 Acquiring entity: NIF and company name (page 23 of form 200)
  4. 11.5.2.4 Date of registration of the corporate agreements in the Commercial Registry (page 23 of form 200)
  5. 11.5.2.5 Date of communication of the operation (page 23 of form 200)
  6. 11.5.2.6 Value of shares delivered/received (page 23 of form 200)
  7. 11.5.2.7 Amount of income not included in the declarant's tax base (page 23 of form 200)