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Practical Manual of Companies 2020.

Attribution criteria

Regulation: Article 46 LIS

The entities that apply this special regime must carry out the charges r issued in the previous sections to the people or entities that hold the economic rights inherent to the quality of partner or member company on the day of the conclusion of the tax period of the entity subject to said regime, in the proportion resulting from the statutes of the entity.

Regarding the moment of imputation it is necessary to distinguish:

  • If the partners are also subject to this special regime, the imputation will be made on the end date of the tax period of the entity they participate in.

  • In other cases, the imputation will be made in the following tax period, unless it is decided to do so continuously on the same end date of the tax period of the entity subject to this regime.

    The option will be expressed in the first tax return in which it is to take effect, which will be maintained for three years.

    Remember:

    Members of Spanish or European economic interest groups or temporary business unions must express this option by checking the box [00016] «Option art. 46.2 LIS» on page 1 of model 200.