11.7.1.3 Taxation of European Economic Interest Groupings

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

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

In addition, these entities must impute the entire taxable base, positive or negative, that they have obtained in the tax period to their partners, who must include it in their personal tax base. In the event that the partners are not 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 split payments nor apply the refund procedure set out in article 41 of the LIS, in relation to the deduction of withholdings, payments on account and split payments.