2.6.1.7 Spanish economic interest group or temporary union of companies

This key will be marked by economic interest groups that are governed by the provisions of Law 12/1991, of April 29, on Economic Interest Groups, to which the special tax regime of established economic interest groups applies. in the Corporate Tax Law, because the circumstances provided for in article 43.5 of said Law do not occur in the tax period subject to declaration.

This tax regime will not be applicable to economic interest groups in those tax periods in which they carry out activities other than those appropriate to their purpose or in which they own, directly or indirectly, shares in companies that are their partners, or direct or control them directly. or indirectly, the activities of its partners or third parties.

Temporary unions of companies registered with the Ministry of Finance and Public Function, to which the special tax regime for temporary unions of companies regulated in the Corporate Tax Law, must also mark this key, for not participating in the tax period subject to declaration the circumstances provided for in article 45.3 of said Law, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

This tax regime will not apply to temporary joint ventures in those tax periods in which the taxpayer carries out activities other than those of which their corporate purpose should consist.

You can consult in section 11 of this Help the specialties of completing form 200 for these entities.