European economic interest groupings
Regulation: Article 44 LIS
European Economic Interest Groupings applying the special tax regime must be taxed in accordance with the provisions established for Spanish Economic Interest Groupings in Article 43 of the LIS, taking into account the following special features:
Regardless of whether their shareholders are resident or non-resident, they are subject to the obligations arising from the application of the Corporation Tax Act, with the exception of the payment of the tax liability.
They must allocate all the taxable income, positive or negative, that they have obtained in the tax period, to their partners, who must include it in their personal taxable income.In the event that the partners are non-resident in Spanish territory, such integration only takes place when the activity carried out by the same through the grouping determines the existence of a permanent establishment.
They must not make instalment payments nor may they apply the refund procedure set out in Article 41 of the LIS, in relation to the deduction of withholdings, payments on account and instalments.