Temporary joint ventures

The development of the adjustments to be made by temporary business associations that apply the special tax regime regulated in Chapter of Title VII of the LIS, in boxes [01320] and [01321] "Temporary business association, adjustments of art. 45.1 LIS », [00184] and [00544] «Temporary joint venture, adjustments for exempt income from UTE operating abroad (art. 45.2 LIS)», [01022] and [01023] « Temporary joint venture, adjustments for participating abroad in collaboration formulas similar to UTEs (art. 45.2 LIS)» and [01018] and [01019] «Temporary joint venture, adjustments for temporary imputation criteria (art. 46.2 LIS)» on page 13 of form 200, can be found in Chapter 9 within the section dedicated to these entities.