Box 00016 Option article 46.2 LIS

This box will be checked 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 groupings (AIE), or for 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 maintained for years.

The development of the special tax regime for economic interest groups and temporary business associations is found in Chapter 9 of this Practical Manual.