11. Specialties for completing Form 200
- 11.1 Entities that form part of a group that pays taxes under a fiscal consolidation regime
- 11.2 Cooperative societies
- 11.3 Regime of shipping entities based on tonnage
- 11.4 International tax transparency
- 11.5 Regime for mergers, spin-offs, asset contributions, exchange of securities and change of registered office
- 11.6 Special tax regime for Listed Real Estate Investment Companies (SOCIMI)
- 11.7 Special regime for Spanish and European economic interest groups and temporary business associations
- 11.8 Joint taxation regime for the State Administration and the Provincial Councils of the Basque Country and/or the Foral Community of Navarre
- 11.9 Non-resident income tax payers (permanent establishments)
- 11.10 Special regime for entities under the income attribution regime established abroad with a presence in Spanish territory