Declaration characters (page 1 of Form 200)

First of all, entities that apply the special regime provided for in Chapter II of Title VII "Spanish and European economic interest groups and temporary business associations" of the LIS , must check one of the following boxes on page 1 of form 200:

• Box 00013 Spanish economic interest group or temporary union of companies

  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 in article 43 of the LIS applies.

  This box must also be checked by temporary business associations regulated by Law 18/1982, of May 26, on the tax regime of groups and temporary business associations 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 applies, 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 ticked by European economic interest groupings 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 applies.

• Box 00016 Option article 46.2 LIS

  This box will be checked by taxpayers of the Corporate Tax who are partners or members of an entity subject to the special tax regime for Spanish or European economic interest groupings (EIG), or temporary business associations (UTE) regulated in Chapter II of Title VII of the LIS, to indicate that they choose for the imputation referred to in article 46.2 of the LIS to be carried out on the same date as the end of the tax period of the participating 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 maintained for years.