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Practical Manual of Companies 2022.

Box 00013 Spanish economic interest grouping or joint venture

This box will be checked by the economic interest groups regulated by Law 12/1991, of April 29, on Economic Interest Groups, to which the special tax regime established for said groups is applied. groups in article 43 of the LIS .

This tax regime will not be applicable to economic interest groups in those tax periods in which they carry out activities other than those appropriate to their purpose or in which they own, directly or indirectly, shares in companies that are its partners, or direct or control, directly or indirectly, the activities of its partners or third parties.

This box must also be checked by temporary unions of companies regulated in Law 18/1982, of May 26, on the tax regime for groups and temporary unions of companies and regional industrial development companies. , and registered in the special registry of the Ministry of Finance, to which the tax regime of article 43 of the LIS is applied, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

This tax regime will not apply to temporary joint ventures of companies in those tax periods in which the taxpayer carries out activities other than those of which their corporate purpose must consist.

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