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Practical Handbook for Companies 2021

Economic Interest Groupings

The adjustments to be made in the boxes [00375] and [00376] "Economic interest grouping (Chapter II of Title VII LIS)" on page 13 of form 200, by the reporting entities that hold the economic rights inherent to the status of partner resident in Spanish territory or non-resident, but with a permanent establishment therein, of a Spanish economic interest grouping or of a European economic interest grouping that applies the special tax regime for economic interest groupings regulated in Chapter II of Title VII of the LIS, can be found in Chapter 9 in the section dedicated to these entities.