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Form 200. Corporate Income Tax Declaration 2018

11.7.1.1 Scope of application

This special tax regime is regulated in Chapter II of Title VII of the LIS , and applies to the following entities:

  • Spanish Economic Interest Groups , that meet the requirements established in Law 12/1991, of April 29, on Economic Interest Groups, and that are not in the case included in the article 43.5 of the LIS. This article establishes that the special tax regime will not be applied in the tax periods in which the groups carry out activities other than those appropriate to their purpose or own, directly or indirectly, shares in companies that are its partners, or direct or control, directly or indirectly, the activities of its partners or third parties.

  • European Economic Interest Groups , which meet the requirements set out in Council Regulation ( EEC ) No. 2137/1985 of 25 July of 1985, and that are not in the case included in article 44.2 of the LIS. This article establishes that the special tax regime will not be applied in those tax periods in which the groups carry out activities other than those of their object or those prohibited in article 3.2 of the Regulation (EEC). No. 2137/1985, of July 25.

  • Temporary Unions of Companies , which meet the requirements established in Law 18/1982, of May 26, on the tax regime for groups and temporary unions of companies and regional industrial development companies, are registered in the special registry of the Ministry of Finance, and that are not in the case included in article 45.3 of the LIS. This article establishes that the special tax regime will not be applied in those tax periods in which these entities carry out activities other than those of which their corporate purpose must consist.

Entities that do not meet the requirements to pay taxes under the special regime will be taxed entirely under the general Corporate Tax regime, without taking into account any of the specialties detailed below.