Declaration characters (page 1 of Form 200)

Firstly, the entities that apply the special regime provided for in Chapter II of Title VII "Spanish and European economic interest groupings, and temporary unions of companies" of the LIS , They must check one of the following boxes on page 1 of form 200:

• Box 00013 Spanish economic interest group or temporary business union

  This box will be checked by the economic interest groups regulated by Law 12/1991, of April 29, on Economic Interest Groups, to which the special regime established for said groups is applied. in article 43 of the LIS.

  This box must also be checked by temporary unions of companies regulated in Law 18/1982, of May 26, on the tax regime for groups and temporary unions of companies and regional industrial development companies. , and registered in the special registry of the Ministry of Finance, to which the special regime of article 43 of the LIS is applied, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

• Box 00014 European economic interest grouping

  This box must be checked by European economic interest groups regulated by Council Regulation ( EEC ) No. 2137/1985 of 25 July 1985. , to which the special regime established in articles 43 and 44 of the LIS is applied.

• Box 00016 Option article 46.2 LIS

  taxpayers of Corporate Tax who are partners or members of an entity subject to the special tax regime of groups will check this box. of economic interest, Spanish or European (AIE), or the temporary unions of companies (UTE) regulated in Chapter II of Title VII of the LIS, to indicate that opt so that the imputation referred to in article 46.2 of the LIS is carried out on the same date as the end of the tax period of the investee entity subject to this special regime.

  This option must be made in the first Tax return in which it is to take effect and must be maintained for three years.