4.2.61 Codes 01022 and 01023 temporary union of companies, adjustments for participating abroad in collaboration formulas analogous to UTE (Art. 45.2 LIS)

Both the transitional regime established in section 6 of the sixteenth transitional provision of the LIS , as well as the provisions of article 45.2 of this Law, are equally applicable in the terms established in the previous section. , to entities that participate in works, services or supplies that they carry out or provide abroad through collaboration formulas analogous to temporary unions, for which their partners or member companies must make the following adjustments:

• In application of the transitional regime included in section 6 of the sixteenth transitional provision of the LIS, a positive adjustment must be made in the increase key [00184], for the amount of the negative income previously imputed, with the limit of the amount of said positive income.

• According to the provisions of article 45.2 of the LIS, the appropriate adjustments must be made to these keys for obtaining income obtained abroad that falls under the exemption of article 22 of the LIS or the deduction for double taxation provided for in Article 31 of this Law.