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Form 200. Corporate Income Tax Declaration 2018

4.2.58 Codes 00375 and 00376 economic interest grouping (Chapter II, Title VII LIS)

When the reporting entity holds the economic rights inherent to the status of partner of a Spanish economic interest grouping, European economic interest grouping, subject to the special regime regulated in Chapter II of Title VII of the LIS , it will record in keys [00375] and [00376] the corrections that proceed for the positive or negative tax bases that have been imputed to them or, in the case of European economic interest groups not resident in Spanish territory, for the profits or losses that, applying the rules provided for in article 44 of the Corporate Income Tax Law, must be included in the tax base. The partners of Spanish economic interest groups resident in Spanish territory or non-residents with a permanent establishment in the same, will also include in key [00376] (decreases) the net financial expenses that, according to article 43.1.b) of the LIS, have been imputed to them by said entities under the special regime. special in the tax period.

Likewise, in the key [00376] of decreases the amount of dividends and profit shares obtained and recorded in the tax period subject to declaration will be included, provided that they come from tax periods in which the entity that distributes the dividends or profits was in one of this special regime and correspond to partners or members who must bear the imputation of the tax base.

Furthermore, these entities may also charge the partners the capitalisation reserve that has not been applied by these entities in the tax period. However, such reduction will not be included in key [00376] decreases, but will be included in the key corresponding to the capitalization reserve, key [01032].

Remember:

The tax bases of companies that are taxed under any of the following special regimes may be directly attributed to their partners:

  • Spanish economic interest groups, whose imputation of tax bases, whether positive or negative, will be carried out with respect to the partners or member companies, respectively, that are residents in Spanish territory or non-residents with a permanent establishment therein.

  • European economic interest groups, resident in Spanish territory, under the terms indicated in the previous paragraph.

  • European economic interest groups not resident in Spanish territory. In this case, partners resident in Spain will include in their tax base the profits or losses of the group that correspond to them, corrected by applying the rules for determining the tax base of the Corporate Tax.

Report :

Temporary imputation of positive tax bases: The charges referred to in this Chapter II of Title VII of the LIS shall be made: When the partners are entities subject to this regime, on the date of closing of the fiscal year of the entity subject to this regime and, in other cases, in the following tax period, unless it is decided to do so continuously on the same date of closing of the fiscal year of the entity subject to this regime. The choice between one date and the other must be made in the first declaration in which it is to take effect and will remain in effect for three years.