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Practical Manual of Companies 2022.

Box 00016 Option article 46.2 LIS

This box will be checked by corporate tax taxpayers who are partners or members of an entity subject to the special tax regime of Spanish or European economic interest groups (AIE), or unions. temporary companies (UTE) regulated in Chapter II of Title VII of the LIS , to express the option , in the first statement that must take effect, to make the imputation referred to in article 46.2 of the LIS, on the same end date of the tax period of the investee entity subject to this special regime.

This option must be maintained for three years.

You can consult the particularities of the special tax regime for economic interest groups and temporary business unions in Chapter 9 of this Practical Manual.