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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 Corporate Tax taxpayers who are partners or members of an entity subject to the special tax regime of Spanish or European economic interest groups (AIE), or temporary business unions (UTE) regulated in Chapter II of Title VII of the LIS , to indicate that they opt for the imputation referred to in article 46.2 of the LIS, to be carried out in the same end date of the tax period of the investee 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 the partners of an AIE or a UTE that apply, in turn, the special regime of the AIE or the UTE.

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