Temporary joint ventures

The development of the adjustments to be made in boxes [01320] and [01321] «Temporary union of companies, adjustments of art. 45.1 LIS », [00184] and [00544] «Temporary union of companies, adjustments for income exempt from UTE that operates abroad (art. 45.2 LIS)», [01022] and [01023] « Temporary union of companies, adjustments for participating abroad in analogous collaboration formulas to the UTES (art. 45.2 LIS)» and [01018] and [01019] «Temporary union of companies, adjustments for temporary imputation criteria (art. 46.2 LIS)» on page 13 of model 200, for temporary unions of companies that apply the special tax regime regulated in Chapter II of Title VII of the LIS, is found in dedicated section to these entities within Chapter 9 “Special tax regimes (I)” of this Practical Manual.