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Form 200. Corporate Income Tax Declaration 2018

4.2.62 Codes 01018 and 01019 temporary union of companies, adjustments for temporary imputation criteria (Art. 46.2 LIS)

According to the provisions of article 46.1 of the LIS , the imputations of the temporary unions of companies that are taxed by the special regime regulated in Chapter II of Title VII of the LIS, will be made to the persons or entities that hold the economic rights inherent to the quality of partner or member company on the day of the conclusion of the tax period of the entity subject to said regime, in the proportion resulting from the statutes of the entity.

For these purposes, article 46.2 of the LIS establishes that the imputation will be made:

  • When the partners or member companies are entities subject to this regime, on the end date of the tax period of the entity subject to this regime.

  • In other cases, in the following tax period, unless it is decided to do so continuously on the same end date of the tax period of the entity subject to this regime.

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

Therefore, if, in application of the provisions of article 46.2 of the LIS, the imputation from the UTE to its partners is carried out in the tax period following the end of the tax period of the UTE, all the corresponding adjustments for the imputations of article 43 of the LIS will be recorded in the codes [01018] and [01019].

Likewise, the adjustment will be included in these keys for the purpose of canceling the amount incorporated in the accounting result of the member entity from its participation in the UTE, even if it is made in a tax period other than the integration period in its tax return. accusations that apply to him.