FEAC Regime Notification and Report on Valid Economic Motive
FEAC Regime Notification and Report on Valid Economic Motive 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: €490 to €950. Official tasa (government fee): Official tasa (official fee) not confirmed in the source consulted. We will tell you in writing before you pay anything.
We notify the Agencia Tributaria (Spanish Tax Agency) of your corporate restructuring and produce the economic opinion that protects the tax deferral. We shield your merger, spin-off or share exchange against future tax audits by justifying the genuine economic motive.
This procedure is quoted case by case, not sold at a list price
the report on the valid economic motive depends on your specific transaction and on your group of companies. 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.
- Estimated total cost
- €490 to €950
- Managora's fee
- €592.90 (21% VAT incl.)
- Tasa (official government fee)
- Official tasa (official fee) not confirmed in the source consulted. We will tell you in writing before you pay anything. (suplido: paid to the authority on your behalf, no VAT)
- Processing time
- No deadline is set by the source consulted; we will confirm it to you when we open your file.
- Where it is filed
- Agencia Estatal de Administración Tributaria (AEAT) ↗
- What you receive
- Application
Cost breakdown: Our fee for the registry filing and the preparation of the economic report (from 490 € depending on complexity). There is no official tasa for this notification..
FEAC Regime Notification and Report on Valid Economic Motive: how is it filed?
- 11. Give us the basic details of the transaction and attach the deed.
- 22. We will analyse your case and draft a solid report justifying the valid economic motive for your restructuring, which is essential in the event of an audit.
- 33. We will make the census notification to the Agencia Tributaria in the correct form and on time, stating the transaction and the application of (or waiver of) the tax neutrality regime.
Which documents do you need?
- •Notarial public deed of the merger, spin-off, contribution of assets or share exchange.
- •Annual accounts or accounting information from before and after the transaction (we will request this later for the opinion).
Legal basis and things to bear in mind
- The law presumes that these transactions apply the special regime unless it is expressly waived. Even so, making the notification is compulsory (art. 89 LIS).
- If the acquiring entity is not resident in Spain, the duty to notify falls on the transferring entity.
- The tax authorities can deny the tax benefits years later if they consider that the transaction was carried out for the sole purpose of obtaining a tax advantage. That is why the economic report included in this service is vital.
FEAC Regime Notification and Report on Valid Economic Motive: frequently asked questions
FEAC Regime Notification and Report on Valid Economic Motive: how much does it cost?
The estimated total cost (our fee + official tasas and taxes) is €490 to €950: Our fee for the registry filing and the preparation of the economic report (from 490 € depending on complexity). There is no official tasa for this notification.. Managora's fee is €592.90, 21% VAT included (€490.00 net + €102.90 VAT). The official tasa charged by the authority (a suplido paid on your behalf, no VAT) is: Official tasa (official fee) not confirmed in the source consulted. We will tell you in writing before you pay anything..
FEAC Regime Notification and Report on Valid Economic Motive: how long does it take?
No deadline is set by the source consulted; we will confirm it to you when we open your file.
FEAC Regime Notification and Report on Valid Economic Motive: which documents do I need?
You need to have to hand: Notarial public deed of the merger, spin-off, contribution of assets or share exchange., Annual accounts or accounting information from before and after the transaction (we will request this later for the opinion).. 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
- Registering as self-employed (Hacienda, the Spanish tax authority, and Seguridad Social)
- Baja como autónomo (Hacienda + RETA) (deregistration as a self-employed worker)
- Deferral of a Seguridad Social (Social Security) debt (LGSS art. 23 plus RD 1415/2004)
- Deferral or instalment plan for a debt with the AEAT (Spanish Tax Agency) (art. 65 LGT)
- Application for a refund of amounts wrongly paid (devolución de ingresos indebidos) (LGT art. 221 + RD 520/2005)
- Tarifa Plana for the self-employed: application for the reduced flat-rate contribution
Based on the legislation in force and on the official site of the competent authority: Agencia Estatal de Administración Tributaria (AEAT) ↗.
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