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Form 200. Corporate Income Tax Declaration 2019

4.3.3.9 Disaggregation of the tax base of economic interest groups and temporary business unions

The field corresponding to the tax base of the resident partners will be automatically completed by the completion form, taking what is entered by the declarant on the screen "Spanish Economic Interest Group or Temporary Union of Companies. Imputation percentage".

Codes 00555 and 00556 Disaggregation of the tax base of Spanish groups of economic interest or temporary joint ventures of companies.

Important:

These keys will be completed exclusively by companies that pay taxes under the Spanish economic interest groups or temporary business unions regime.

The completion of these keys and, in general, the liquidation in the case of entities subject to one of these regimes, is explained in greater detail in the place related to this type of entities.