This work wants to analyze and give solutions to any problems that we can find in an international enterprise restructuring. The main fiscal problem that we find is the selling terms. Those terms ban the application of Special
Code for Consolidation and Purchase. Another problem is the non-resident company. His objetive is to sell their stake and win money. And it is a Company located on a tax haven. The third problem is the fiscal process of progressive cash payments. Finally, we will try to look for a solution to applicate the Special Code for Consolidation and Purchase. This is better than the Societies General Code.