2.6.1.7 Spanish economic interest grouping or temporary business association

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 for economic interest groups established in the Corporate Income Tax Law is applicable, 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 apply to economic interest groups in those tax periods in which they carry out activities other than those appropriate to their purpose or they hold, directly or indirectly, shares in companies in which they are partners, or they direct or control, directly or indirectly, the activities of their partners or third parties.

This key must also be marked by temporary joint ventures registered with the Ministry of Finance and Public Administration, to which the special tax regime for temporary joint ventures regulated by the Corporate Tax Law is applicable, because the circumstances provided for in article 45.3 of said Law do not occur in the tax period to be declared, 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 business associations in those tax periods in which the taxpayer carries out activities other than those that constitute its corporate purpose.

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