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Practical Manual of Companies 2020.

Economic interest grouping and UTES (special system)

This table on page 24 of form 200 must be completed, in any case and exclusively, by economic interest groups and by temporary unions of Spanish companies resident in Spanish territory and non-residents but that operate with a permanent establishment there, as well as by the European economic interest groups that apply the special regime, in the manner detailed below:

A) Percentage of allocation of tax bases and other liquidation concepts

In box [00060] on page 24 of form 200, Spanish economic interest groups and temporary unions of reporting companies must enter the imputation percentage of the tax bases and other liquidation concepts that they carry out to the people or entities that hold the economic rights inherent to the quality of partner or member company residing in Spanish territory or non-residents that operate through a permanent establishment therein, on the day of the conclusion of the tax period of the reporting entities.

The percentage of imputation that must be recorded will be determined based on the proportion that results from the statutes of the reporting entities.

When the imputation percentage is not an integer, will be expressed to four decimal places.

Keep in mind:

European economic interest groups must not complete box [00060] on page 24 of form 200.

B) Information model (article 46 of RIS )

In accordance with the provisions of article 46 of the RIS, Spanish and European economic interest groups and temporary unions of companies that apply the special regime must complete the following information in this information model on page 24 of form 200. data in relation to the persons or entities that hold the inherent rights or the status of partner or member company on last day of the tax period:

  1. Result of the profit and loss account

    In box [00500] the entity must enter the result of the profit and loss account obtained in the tax period being declared.

    The amount to be included in this box must be the same as that entered in box [00500] on page 12 of form 200.

  2. Net financial expenses not deducted by the entity

    In box [01227] the entity must enter the amount of the net financial expenses that, in accordance with article 16 of the LIS , do not have been subject to deduction by the entity in the tax period.

  3. Capitalization reserve not applied by the entity

    In box [01228] the entity must enter the amount of the capitalization reserve that, in accordance with the provisions of article 25 of the LIS, has not been applied by said entity.

  4. Taxable base

    In box [00552] the entity must enter the amount of the tax base for the tax period being declared, determined in accordance with the Corporate Tax regulations.

    This amount must be the same as that included in box [00552] on page 13 of form 200.

  5. Tax base reduced or increased, if applicable, in the amounts derived from the application of the leveling reserve (small entities)

    In box [01330] small entities must enter the amount of the positive tax bases, reduced or increased, where applicable, in the equalization reserve referred to in the article. 105 of the LIS, or that of the negative tax bases, obtained by the entity.

  6. Deduction to avoid double taxation

    Whether the tax base collected in box [00552] is positive or negative, the entity will include the information related to the income obtained in the period tax object of declaration that gives the right to deduction to avoid international double taxation.

    To do this, you must complete a line for the income obtained by the same entity, distinguishing in the corresponding column the basis for calculating the deduction and the percentage of participation in the entity from which the aforementioned income comes.

    If participation percentage is not a whole number, will be expressed to two decimal places.

  7. Basis of bonuses

    Whether the tax base collected in box [00552] is positive or negative, the entity will include the base of the bonuses in the quota to which it is entitled in the tax period being declared.

  8. Basis of deductions to encourage the performance of certain activities

    Whether the tax base included in box [00552] is positive or negative , the entity will include the base of these deductions in the quota regulated in Chapter IV of Title VI of the LIS, differentiating between:

    1. Total base (except deduction base for investments in new property, plant and equipment)

      The entity will include in this section the total base of deductions regulated in Chapter IV of Title VI of the LIS, except for the amount of the deduction base for investments in new fixed assets.

    2. Deduction base for investments in new tangible fixed assets

      The entity will include in this section the basis of the deduction for investments in new fixed assets.

  9. Withholdings and payment on account

    Whether the tax base included in box [00552] is positive or negative , the entity will include in box [00062] the amount of the withholdings and payments on account that have been made in that same tax period subject to declaration, as well as payments on account made by the entity itself in the transfers or reimbursements of shares and participations of Collective Investment Institutions.

    Keep in mind:

    The information on the data to be included in sections 6 to 9 above must refer to the total amount of the amounts to be attributed by the reporting entity to the persons or entities that hold the inherent rights or the status of partner or member company that are residents in Spanish territory or non-residents with permanent establishments therein.

  10. Dividends and shares in profits distributed from reserves

    When in the tax period being declared there has been a distribution of dividends and shares in the profits of the entity charged to reserves, the information to be completed in this section will be distinguishing those that come from:

    1. Of years in which the reporting entity has not paid taxes in the special regime
    2. Of years in which has paid tax in the special regime.
  11. List of existing partners at the closing date of the tax period, who must bear the imputations, in descending order of degree of participation, with their identifying data and degree of participation on said date.

    In this section, the reporting entity must list in the table available for this purpose, the persons 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 thereof, and that, therefore, they must bear the imputations, taking into account that:

    • In the event that the reporting entity is a Spanish economic interest group , it must list the partners residing in Spanish territory.

    • In the event that the reporting entity is a temporary union of companies , it must list the member companies residing in Spanish territory .

    • In the event that the reporting entity is a European economic interest group, it must list both the partners residing in Spanish territory and the non-residents in said territory.

    The reporting entity must complete this table as follows:

    • In the column « NIF » the tax identification number of the related person or entity must be entered. If the person is a non-resident in Spanish territory and does not have a NIF assigned in Spain, the equivalent of the NIF of the country of residence must be entered, preceded by the two letters of the ISO code of said country (the list of countries and territories and ISO code appears at the end of Chapter 3 of this Manual).

    • In the column « RPTE. » an “X” will be marked to indicate that the NIF entered in the previous space corresponds to the legal representative of the related party, when this person is a minor natural person who does not have his or her own NIF.

    • In the column “F/J Other” “F” will be entered if it is a natural person, “J” if it is a legal entity and “O” when it is not included in boxes "F" or "J", that is, in all cases in which the NIF begins with the letters E, H, U, V, N and W.

    • In the column "R/X" , which will be completed exclusively by the reporting entity that is a European economic interest group, "R" will be entered if the partner is a resident in Spanish territory and "X" if it is a non-resident partner in Spanish territory.

    • In the column "Surname and first name/Company name" the surname and first name or company name of the related person or entity must be entered.

    • In the column "Province/country code" , in the case of non-resident partners in Spanish territory, the European economic interest group will enter the code of two letters that correspond to the country of residence of those according to the list of countries and territories that appears at the end of Chapter 3 of this Practical Manual. In the rest of the cases, the two-letter code will be entered according to the relationship included in the section « Notes common to the sections on page 2 » of said chapter.

    • In the column "Imputed tax base" , the reporting entity will record the positive tax base, reduced or increased, where appropriate, in the equalization reserve referred to in article 105 of the LIS, or negative, the part subject to imputation to each related party, according to the percentage of participation recorded in the "% Share" column.

    • In the column "% Shares", the entity will enter the percentage that corresponds to each person or entity that holds 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 this regime, in the proportion resulting from the entity's statutes.

      If the participation percentage is not a whole number, it will be expressed to four decimal places.