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Practical Handbook for Companies 2021

Scope

This special tax regime is regulated in Chapter II of Title VII of the LIS, and applies to the following entities:

  • Spanish Economic Interest Groupings (EIGs), that meet the requirements established in Law 12/1991, of 29 April, on Economic Interest Groupings, and that are not in the situation set out in Article 43.5 of the LIS.This Article provides that does not apply the special tax regime in tax periods in which the group carries out activities other than those appropriate to its object or directly or indirectly holds, directly or indirectly, shares in companies which are its members, or directly or indirectly directs or controls, directly or indirectly, the activities of its members or of third parties.

  • European Economic Interest Groupings, that meet the requirements set out in Council Regulation (CEE) no. 2137/1985 of 25 July 1985, and that are not in the situation set out in Article 44.2 of the LIS.This article establishes that will not apply the special tax regime in those tax periods in which the groupings carry out activities other than those proper to their object or those prohibited in Article 3.2 of Regulation (EEC) No 2137/1985 of 25 July 1985.

  • Uniones Temporales de Empresas (UTE), that meet the requirements established in Articles 7 and 8 of Law 18/1982, of 26 May 1982, on the tax regime for groupings and temporary joint ventures and regional industrial development companies, are registered in the special register of the Ministry of Finance (currently the Ministry of Finance and Public Administration), and are not in the situation set out in Article 45.3 of the LIS.This article establishes that shall not apply the special tax regime in those tax periods in which these entities carry out activities other than those of their corporate purpose.

A tener en cuenta:

The entities that do not meet the requirements to be taxed under the special regime, will be taxed in full under the general corporate tax regime, without taking into account any of the special features of this special regime.