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Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report)

Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report) is filed with Agencia Estatal de Administración Tributaria (AEAT). With Managora you do it 100% online: you answer a few questions, sign a digital mandato (power of representation) and we draft, sign and file your application for you. Estimated total cost: €593. Official tasa (government fee): We calculate the official fee (tasa) that applies to your case, if any, and we will inform you in writing before you pay anything.

This procedure is quoted case by case, not sold at a list price

the valid economic reason report depends on your specific operation and your corporate group. Tell us about your case and we will look at it: the quote is free and without obligation, and we confirm it in writing before we start.

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We notify the AEAT (Spanish Tax Agency) of your corporate restructuring operation and draft the economic report that safeguards your tax deferral. We protect your merger, spin-off, or share exchange against future tax audits by justifying the real economic reason.

Practical guide: Mergers and spin-offs: structural modifications and the FEAC tax regime. Requirements, deadlines and the steps, explained.

What we charge you
€593
Managora's fee
€593.00 (21% VAT incl.)
Tasa (official government fee)
We calculate the official fee (tasa) that applies to your case, if any, and we will inform you in writing before you pay anything. (suplido: paid to the authority on your behalf, no VAT)
Processing time
The deadline for resolution is set by the regulations of the procedure; we will confirm it to you when we open your case file.
Where it is filed
Agencia Estatal de Administración Tributaria (AEAT) ↗
What you receive
Application

Cost breakdown: Our fee for registration management and drafting of the economic report (€593.00 (21% VAT incl.) depending on complexity). There is no official fee (tasa) for this notification..

Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report): how is it filed?

  1. 11. State the basic details of the operation and upload the deed.
  2. 22. We will analyse your case and draft a solid report justifying the valid economic reason for your restructuring, which is essential in the event of an audit.
  3. 33. We will submit the census notification to the AEAT in due time and form, indicating the operation and the application of (or waiver of) the tax neutrality regime.

Which documents do you need?

  • •Notarial public deed of the merger, spin-off, asset contribution, or share exchange operation.
  • •Annual accounts or accounting information prior to and after the operation (to be requested later for the report).

Prerequisites we also handle for you

And whatever a third party provides, we arrange it

  • Notary: signing a deed or a notarial act

You do not have to look for anyone: we coordinate it. As it is provided by a third party it is quoted separately and does not go inside the price of this procedure, and we tell you the amount before ordering it.

Legal basis and things to bear in mind

  • The law presumes that these operations apply the special regime, unless expressly waived. However, submitting the notification is compulsory (art. 89 LIS).
  • If the acquiring entity is not resident in Spain, the obligation to notify falls on the transferring entity.
  • The Administration can deny tax benefits years later if it considers that the operation was carried out with the sole purpose of obtaining a tax advantage. Therefore, the economic report included in this service is vital.

Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report): frequently asked questions

Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report): how much does it cost?

We charge you €593: our fee plus, where applicable, the fixed official tasa we advance. Our fee for registration management and drafting of the economic report (€593.00 (21% VAT incl.) depending on complexity). There is no official fee (tasa) for this notification.. Managora's fee is €593.00, 21% VAT included (€490.08 net + €102.92 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: We calculate the official fee (tasa) that applies to your case, if any, and we will inform you in writing before you pay anything..

Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report): how long does it take?

The deadline for resolution is set by the regulations of the procedure; we will confirm it to you when we open your case file.

Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report): which documents do I need?

You need to have to hand: Notarial public deed of the merger, spin-off, asset contribution, or share exchange operation., Annual accounts or accounting information prior to and after the operation (to be requested later for the report).. You do not upload them here: we collect the details through the guided chat.

Who files the procedure?

Managora files it in your name with Agencia Estatal de Administración Tributaria (AEAT). You only provide the details through the chat and sign a mandato (power of representation); we prepare, sign and register it.

Can it be done online?

Yes. The whole process is online: you answer a few questions in the guided chat, sign a simple mandato on screen and receive the receipt and the official documents by email, with full legal validity.

Related procedures

Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.

Shall we get started with «Comunicación de Régimen FEAC e Informe de Motivo Económico Válido (FEAC Regime Notification and Valid Economic Reason Report)»?

We file it for you, from start to finish.

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