Box 00016 Option article 46.2 LIS

This box will be checked by corporate tax payers who are partners or members of an entity subject to the special tax regime of the Spanish or European economic interest groups (AIE), or the temporary unions of companies (UTE) regulated in Chapter II of Title VII of the LIS , to indicate that opt because the imputation referred to in article 46.2 of the LIS is made on 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.

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