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Form 200. Corporate Income Tax Declaration 2019

4.2.58 Codes 00375 and 00376 economic interest group (Chapter II, Title VII LIS)

When the reporting entity holds the economic rights inherent to the quality of partner of a Spanish economic interest group, European economic interest group, subject to the special regime regulated in Chapter II of Title VII of the LIS , will enter in the codes [00375] and [00376] the corrections that arise for the positive or negative tax bases that have been attributed to them or, in the case of European groups of economic interest not resident in Spanish territory, for the profits or losses that, applying the rules provided for in article 44 of the Corporate Tax Law, must be included in the tax base. Partners of Spanish economic interest groups resident in Spanish territory or non-residents with permanent establishments therein, will include Also in key [00376] (decreases) the net financial expenses that, according to article 43.1.b) of the LIS, have been attributed to them by said entities under the special regime in the tax period.

Likewise, in the key [00376] of decreases, the amount of dividends and shares in profits obtained and recorded in the tax period object of declaration will be included, completing, where appropriate, its corresponding breakdown boxes, provided that they come from periods tax in which the entity that distributes the dividends or profits is in one of this special regime and corresponds to partners or members who must bear the imputation of the tax base.

On the other hand, these entities can also allocate to the partners the capitalization reserve that has not been applied by these entities in the tax period. However, such reduction will not be included in the key [00376] decreases, but will be included in the key corresponding to the capitalization reserve, key [01032].

Remember:

The tax bases of companies that pay taxes under any of the following special regimes may be directly attributed to their partners:

  • Spanish economic interest groups, whose tax bases, whether positive or negative, will be allocated with respect to the partners or member companies, respectively, that have the status of residents in Spanish territory or non-residents with permanent establishments therein.

  • European groups of economic interest, residents in Spanish territory, in the terms indicated in the previous paragraph.

  • European groups of economic interest not resident in Spanish territory. In this case, the partners residing in Spain will include in their tax base the profits or losses of the group that correspond to them, corrected by application of the rules for determining the tax base of the Corporate Tax.

Report :

Temporary imputation of positive tax bases: The charges referred to in this Chapter II of Title VII of the LIS will be made: When the partners are entities subject to this regime, on the closing date of the financial year of the entity subject to this regime and, in other cases, in the following tax period, unless it is decided to do so continuously on the same date of closing of the financial year of the entity subject to this regime. The choice between one date and another must be made in the first declaration in which it is to take effect and will be maintained for three years.