8.1.2. Imputations of economic interest groups and temporary unions of companies
The imputations of the entities indicated below must be reflected in the corresponding point in section E of the declaration
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Economic Interest Groups regulated in Law 12/1991, of April 29 (art. 43 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.44 LIS).
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Temporary Unions of Companies regulated in Law 18/1982, of May 26, on the Fiscal Regime of Groups and Temporary Unions of Regional Industrial Development Companies and Societies, which are registered in the Registry Special of the Ministry of Finance. (art. 45 LIS)
These entities are subject to Corporate Tax, with the exception of the payment of the tax debt for the part of the tax base attributable to partners residing in Spanish territory.
These entities will attribute to their partners the following concepts:
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The net financial expenses that, in accordance with article 16 of the LIS, have not been subject to deduction in these entities in the tax period.
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The capitalization reserve that, in accordance with article 25 of the LIS, has not been applied by the entity in the tax period
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The tax bases, positive or negative.
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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.