Box 00013 Spanish economic interest grouping or joint venture

This box will be checked by the economic interest groups regulated by Law 12/1991, of April 29, on Economic Interest Groups, to which the special tax regime established for said groups in article 43 of the LIS applies.

This tax regime will not be applicable to economic interest groups in those tax periods in which they carry out activities other than those appropriate to their purpose or they hold, directly or indirectly, shares in companies in which they are partners, or they direct or control, directly or indirectly, the activities of their partners or third parties.

This box must also be checked by temporary business associations regulated by Law 18/1982, of May 26, on the tax regime of groups and temporary business associations and regional industrial development companies, and registered in the special registry of the Ministry of Finance, to which the tax regime of article 43 of the LIS applies, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

This tax regime will not apply to temporary business associations in those tax periods in which the taxpayer carries out activities other than those that should constitute its corporate purpose.

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