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Practical Handbook for Companies 2021

Box 00016 Option article 46.2 LIS

This box should be ticked by corporate taxpayers who are partners or members of an entity subject to the special tax regime for Spanish or European economic interest groupings (AIE) or temporary joint ventures (UTE) regulated in Chapter II of Title VII of the LIS, to declare the option, in the first return to take effect, to make the allocation referred to in article 46.2 of the LIS, on the same date as the end of the tax period of the investee entity subject to this special regime.

This option should be maintained for three years.

For more information on the special tax regime for economic interest groupings and temporary joint ventures, see Chapter 9 of this Practical Handbook.