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Practical Handbook for Companies 2021

Declaration characters (page 1 of Form 200)

Firstly, entities applying the special regime provided for in Chapter II of Title VII "Spanish and European economic interest groupings and temporary joint ventures" of the LIS, must tick one of the following boxes on page 1 of form 200:

  • Box 00013 Spanish Economic Interest Grouping or Temporary Consortium

    Check this box at economic interest groupings regulated by Law 12/1991, of 29 April 1991, on Economic Interest Groupings, to which the special regime established for such groupings in Article 43 of the LIS applies.

    This box should also be ticked for temporary joint ventures regulated by Law 18/1982 of 26 May 1982 on the tax regime for groupings and temporary joint ventures and regional industrial development companies, and registered in the special register of the Ministry of Finance (currently the Ministry of Finance and the Civil Service), to which the special regime of Article 43 of the LIS applies, except in relation to the valuation rule set out in the second paragraph of section 4 of the aforementioned article.

  • Box 00014 European economic interest grouping

    This box should be ticked at European Economic Interest Groupings governed by Council Regulation (CEE) no. 2137/1985 of 25 July 1985, to which the special regime established in Articles 43 and 44 of the LIS applies.

  • Box 00016 Option article 46.2 LIS

    This box should be ticked by taxpayers who are partners or members of an entity subject to the special tax regime of Spanish or European economic interest groupings (AIE), or of the temporary joint ventures (UTE) regulated in Chapter II of Title VII of the LIS, to indicate that opt for the allocation referred to in article 46.2 of the LIS to be made on the same date as the end of the tax period of the investee entity subject to this special regime.

    This option must be made in the first tax return in which it is to take effect and must be maintained for three years.