Economic interest groupings

The development of the adjustments to be made in boxes [ ] and [00376] "Economic interest grouping (Chapter II of Title VII LIS )" on page 13 of form 200, by the reporting entities that hold the economic rights inherent to the status of partner resident in Spanish territory or non-resident, but with a permanent establishment in the same, of a Spanish economic interest grouping or a European economic interest grouping that apply the special tax regime for economic interest groupings regulated in Chapter II of Title VII of the LIS, is found in the section dedicated to these entities Chapter 9 "Special tax regimes (I)" of this Practical Manual.