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Form 200. Corporate Income Tax Declaration 2018

11.7.1.3 Taxation of European economic interest groups

Article 44 of the LIS establishes that European economic interest groups that apply the special tax regime must pay taxes as established for Spanish economic interest groups in article 43 of the LIS. , taking into account the specialties detailed below.

Regardless of whether their partners are residents or not, these entities are subject to the obligations derived from the application of the Corporate Tax Law, with the exception of the payment of tax debt.

In addition, these entities must allocate the entire tax base, positive or negative, that they have obtained in the tax period, to their partners, who must integrate it into their tax base of their personal tax. In the event that the partners are non-residents in Spanish territory, said integration will only take place when the activity carried out by them through the group determines the existence of a permanent establishment.

Finally, these entities must not make installment payments nor may they apply the refund procedure included in article 41 of the LIS, in relation to the deduction of withholdings, deposits on account and installment payments.