Temporary joint ventures

The development of the adjustments to be made by the temporary unions of companies that apply the special tax regime regulated in Chapter II of Title VII of the LIS, in boxes [01320] and [01321] «Temporary union of companies, adjustments of art. 45.1 LIS », [00184] and [00544] «Temporary union of companies, adjustments for income exempt from UTE that operates abroad (art. 45.2 LIS)», [01022] and [01023] « Temporary union of companies, adjustments for participating abroad in analogous collaboration formulas to the UTES (art. 45.2 LIS)" and [01018] and [01019] "Temporary union of companies, adjustments by temporary imputation criteria (art. 46.2 LIS)" on the page 13 of model 200, is found in Chapter 9 within the section dedicated to these entities.