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Administrative Procedures
General Information
- Name
-
Option for the system of mergers, demergers, non-monetary contributions and exchange of securities.
- Type of procedure/service
- Tax information
- Subject
- Taxes
- SIA code
- 200983
- Description
-
Enable taxpayers who wish to apply the regime to communicate this fact electronically to the Tax Agency within the deadline and attach specific documentation.
- Body responsible for the procedure
- State Tax Administration Agency (EA0028512)
General information on the procedure/service
- Instigating party
-
- Interesado
- Recipient interested party
-
- Business
- Administrative silence interested party
- None
- Competent bodies
-
- Tax Agency.
- End of procedure
- No
- Basic Regulations
- Place of submission
-
- Online and Office.
- Stages of procedure
-
- Start: If all the documents are present, the operation is recorded.
- Procedure: Review of the documentation submitted.
- Completion: Once the inclusion operation has been completed.
- URl for online processing
-
Página de tramitación electrónica
- Forms
- Identification system(s)
-
- Electronic DNI
- Digital certificate
- Clave PIN
- Integrado en Clave
- Yes
- Sujeto a tasas
- No
- Level of interactivity
- Level 4: Online procedure
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Links to important information of the Ministry of Finance and Civil Service
Ministry of Finance and Civil Service
Page update date:18/07/2023
