2.6.3.4 Option art. 46.2. LIS
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 business associations, will mark this key to indicate that they opt for the imputation referred to in this regime on the closing date of the fiscal year of the participating company.
This option will be made manifest in the first tax return in which it is to take effect and must be maintained for three years.
Under no circumstances should this key be marked by economic interest groups, whether Spanish or European, or temporary business associations to which the special regime regulated in Chapter II of Title VII of the LIS applies.