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

Denomination

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

Procedure type

Taxation

Subject

Taxes

Purpose

To enable taxpayers who wish to apply the regime to communicate this electronically to the AEAT within the deadline and to attach specific documentation.

Responsible body

State Revenue Office

Start form

interested

Applicant: Company

Place for presentation

Telematics and Office.

Phases of the procedure/service

Start: If all the documents are present, the transaction is recorded.

Procedure: Review of the documentation submitted.

End: Once the inclusion operation is complete.

Forms

Electronic processing

Resolution body

State Tax Administration Agency.

Identification system

Electronic ID, Electronic Certificate, PIN Code

Level of interactivity

Level 4: Electronic processing