2.6.3.4 Option art. 46.2. LIS

This key will be marked by entities subject to Corporate Tax that are partners or members of an entity subject to the special regime for Spanish or European economic interest groups, or temporary joint ventures, to indicate that they opt for the imputation referred to. this regime on the closing date of the financial year of the investee company.

This option will be expressed in the first Tax return in which it is to take effect and must be maintained for three years.

Under no circumstances should Spanish or European economic interest groups or temporary unions of companies to which the special regime regulated in Chapter II of Title VII of the apply. LIS .