Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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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 electrónicaOpen in new window
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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