11.7.2.1 Percentage of imputation of taxable bases and other liquidation concepts (page 24)

In key [00060] Spanish economic interest groups and temporary joint ventures reporting must record the percentage of imputation of the tax bases and other liquidation concepts that they make to the persons or entities that hold the economic rights inherent to the status of partner or member company resident in Spanish territory or non-residents that operate through a permanent establishment in the same, on the day of the conclusion of the tax period of the reporting entities.

The percentage of imputation to be recorded will be determined based on the proportion resulting from the statutes of the reporting entities.

When the imputation percentage is not a whole number, it will be expressed with four decimal places.