8.1.2. Imputations of economic interest groups and temporary unions of companies
The allocations of the entities listed below should be reflected in the corresponding item in SECTION F on page 10.
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Economic Interest Groups regulated in Law 12/1991, of April 29 (art. 48 LIS).
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European Economic Interest Groups regulated in Regulation 2137/1985, of July 25, of the Council of the European Communities (art.49 LIS).
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Temporary Business Unions registered in the special registry of the Ministry of Economy and Finance (art. 50 LIS).
These entities will attribute to their partners the following concepts:
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The tax bases, positive or negative.
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The deductions and bonuses in the quota to which the entity is entitled. The bases of the deductions and bonuses will be integrated into the partners' settlement, reducing the fee according to the Personal Income Tax regulations.
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The withholdings and payments on account corresponding to the entity.