Skip to main content
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 , which meet the requirements established in Law 12/1991, of April 29, on Economic Interest Groups, and which do not fall into the situation provided for in article 43.5 of the LIS. This article establishes that the special tax regime will not apply in tax periods in which the groups carry out activities other than those appropriate to their purpose or own, directly or indirectly, shares in companies in which they are partners, or direct or control, directly or indirectly, the activities of their partners or third parties.

  • European Economic Interest Groupings , which meet the requirements set out in Council Regulation ( EEC ) No 2137/1985 of 25 July 1985, and which do not fall within the category referred to in Article 44.2 of the LIS. This article establishes that the special tax regime will not apply 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 Regulation (EEC) No. 2137/1985, of July 25.

  • Temporary Business Associations , which meet the requirements established in Law 18/1982, of May 26, on the tax regime of groups and temporary business associations and regional industrial development companies, are registered in the special registry of the Ministry of Finance, and are not in the situation provided for in article 45.3 of the LIS. This article establishes that the special tax regime will not apply in those tax periods in which these entities carry out activities other than those that should constitute their corporate purpose.

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 specialities detailed below.