Economic interest groupings

The development of the adjustments to be made in the boxes [00375] 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 quality of resident partner in Spanish territory or non-resident, but with permanent establishment there, of a Spanish economic interest group or of a European economic interest group that apply the special tax regime for economic interest groups regulated in Chapter II of Title VII of the LIS, is found in the section dedicated to these entities within the Chapter 9 “Special tax regimes (I)” of this Practical Manual.