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Form 200. Corporate Income Tax Declaration 2018

2.6.1.8 European Economic Interest Grouping

This field will be marked by European economic interest groups regulated by Regulation 2137/1985, of July 25, of the Council of the European Communities, to which the tax regime established in articles 43 and 44 of the LIS applies.

This tax regime shall not apply in the tax period in which the European Economic Interest Grouping carries out activities other than those pertaining to its purpose or those prohibited in section 2 of article 3 of Regulation EEC 2137/1985 of 25 July.

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