Attribution criteria

Regulation: Article 46 LIS

Entities that apply this special regime must make the imputations r referred to in the previous sections to the persons or entities that hold the economic rights inherent to the status of partner or member company on the day of conclusion of the tax period of the entity subject to said regime, in the proportion that results from the statutes of the entity.

As regards the moment of imputation it must be distinguished:

• 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 in which they participate.

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

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

  Remember:

  Partners of Spanish or European economic interest groups or temporary business associations must express this option by checking the box [00016] "Option art. 46.2 LIS" on page 1 of form 200.