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Form 200. Corporate Income Tax Declaration 2019

2.7.3.6 Option article 46.2. LIS

This key will be marked by taxpayers of the Corporate Tax who are partners or members of an entity subject to the special tax regime for Spanish or European economic interest groups (EIG), or temporary business associations (UTE) regulated in Chapter II of Title VII of the LIS , to indicate that they choose for the imputation referred to in article 46.2 of the LIS to be carried out on the same date as the end of the tax period of the participating entity subject to this special regime.

This option must be made in the first tax return in which it is to take effect and must be maintained for three years.

Keep in mind:

This option can only be exercised by partners of an AIE or a UTE that, in turn, apply the special regime for AIEs or UTEs.

In the event that the partners of the AIE or the UTE are not governed by this special regime (i.e., they have not marked the codes [00013] or [00014]), they will not be able to exercise this option and, therefore, they should not mark the code [00016].