Adjustments arising from the application of the special system (page 13 of form 200)

1. Economic interest groups (boxes 00375 and 00376)

When the reporting entity holds the economic rights inherent to the quality of resident partner in Spanish territory or non-resident with permanent establishment therein, of a Spanish economic interest group or of a European economic interest group that applies the special tax regime, You must make the following adjustments in the boxes [00375] and [00376] «Economic interest grouping (Chapter II of Title VII LIS )» of page 13 of model 200:

• In boxes [00375] and [00376] the corrections that arise due to the positive or negative tax bases that have been attributed must be entered, in the case of non-resident European economic interest groups in Spanish territory, for the profits or losses that, applying the rules provided for in article 44 of the LIS, must be included in the tax base.

• In box [00376] of reductions, the net financial expenses that, according to article 43.1.b) of the LIS, have been attributed to their partners by said groups in the tax period, will be included.

• Likewise, in box [00376] of decreases, the amount of dividends and shares in profits obtained and recorded in the tax period being declared will be included, provided that they come from tax periods in which that the entity that distributes the dividends or profits is in one of this special regime and corresponds to partners or members who must bear the imputation of the tax base.

2. Temporary union of companies, adjustments to article 45 of the LIS (boxes 01320 and 01321)

Article 45.1 of the LIS establishes that temporary unions of companies that apply the special regime, as well as their member companies, will pay taxes in accordance with the provisions of article 43 of this Law, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

For these purposes, when the reporting entity holds the economic rights inherent to the quality of partner of a temporary joint venture of companies, subject to the special regime, it will enter in boxes [01320] and [01321] «Temporary joint venture of companies, adjustments of art. 45.1 LIS» on page 13 of form 200, all the adjustments that correspond to the imputations of article 43 of the LIS, when they are carried out on the end date of the tax period of the UTE :

• In boxes [01320] and [01321] the corrections that arise due to the positive or negative tax bases that have been imputed for the profits or losses that must be included in the base must be entered. taxable.

• In box [01321] of reductions, the net financial expenses that, according to article 43.1.b) of the LIS, have been attributed to their partners by said groups in the tax period, will be included.

• Likewise, in box [01321] of decreases, the amount of dividends and shares in profits obtained and recorded in the tax period being declared will be included, provided that they come from tax periods in which that the entity that distributes the dividends or profits is in one of this special regime and corresponds to partners or members who must bear the imputation of the tax base.

3. Temporary union of companies adjustments for exempt income of UTE that operates abroad (boxes 00184 and 00544)

The partners or member companies of the UTE must make the following corrections in boxes [00184] and [00544] «Temporary union of companies, adjustments for exempt income of UTE that operates abroad (art. 45.2 LIS )» on page 13 of model 200:

• article 45.2 of the LIS which establishes that member companies of a temporary union of companies that operate abroad may benefit from the exemption provided for in article 22 for income from abroad. or to the deduction for double taxation provided for in article 31 of this Law, provided that the requirements established therein are met.

  For these purposes, the partners or member companies of temporary joint ventures of companies that operate abroad will enter in boxes [00184] and [00544] , the adjustments that arise for obtaining said income obtained abroad, covered by the exemption of article 22 of the LIS or the deduction for double taxation provided for in article 31 of the LIS.

• section 6 of the sixteenth transitional provision of the LIS establishes that in the case of a temporary union of companies that, having taken advantage of the exemption regime provided for in article 50 of RDLeg. 4/2004, according to current wording for tax periods beginning before January 1, 2015, would have obtained net negative income abroad that would have been integrated into the tax base of the member entities in tax periods beginning before January 1 2013, when in successive years the temporary union obtains positive income, the member companies will integrate into their tax base, on a positive basis, the negative income previously imputed, with the limit of the amount of said positive income.

  Therefore, by virtue of the above, when the UTE obtains positive income in successive periods, the partners or member companies must make a positive adjustment in the box [00184] of increases, for the amount of the negative income previously imputed, with the limit of the amount of said positive income.

4. Adjustments for exempt income for participating abroad in collaboration formulas analogous to UTE (boxes 01022 and 01023)

The regulation provided for in section 6 of the sixteenth transitional provision of the LIS and in article 45.2 of the LIS, applies in the same terms established in the previous section, to entities that participate in works, services or supplies that they carry out or provide abroad through collaboration formulas analogous to temporary unions, so their partners or member companies must make the following adjustments in boxes [01022] and [01023] «Temporary union of companies, adjustments for participate abroad in collaboration formulas analogous to UTES (art. 45.2 LIS)» on page 13 of model 200:

• In application of the provisions of section 6 of the sixteenth transitional provision of the LIS, a positive adjustment must be made in box [01022] of increases, for the amount of the negative income previously imputed, with the limit of the amount of said positive income.

• According to the provisions of article 45.2 of the LIS , in boxes [01022] and [01023] the adjustments that apply for obtaining of income obtained abroad that qualify for the exemption of article 22 of the LIS or the deduction for double taxation provided for in article 31 of this Law.

5. Temporary union of companies, adjustments due to the application of temporary imputation criteria (boxes 01018 and 01019)

Pursuant to the provisions of article 46.2 of the LIS , if the charges made by the UTE to its partners in application of article 43 of the LIS are carried out in the following period tax at the end of the tax period of the UTE, it must be entered in boxes [01018] and [01019] "Temporary union of companies, adjustments by temporary imputation criteria (art. 46.2 LIS)" all adjustments that correspond to said imputations.

Likewise, the adjustment will be included in boxes [01018] and [01019] for the purpose of canceling the amount incorporated in the accounting result of the member entity from its participation in the UTE, although The same is carried out in a tax period different from that of integration in your declaration of the imputations that correspond to you.