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Practical Manual of Companies 2022.

Box 00014 European economic interest grouping

This box must be checked by European economic interest groups regulated by Council Regulation ( EEC ) No. 2137/1985 of 25 July 1985. , to which the tax regime established in articles 43 and 44 of the LIS is applied.

This tax regime will not apply in the tax period in which the European economic interest group carries out activities other than those of its object or those prohibited in section 2 of article 3 of the Regulation EEC 2137/1985, of July 25.

You can consult the particularities of the special tax regime of European economic interest groups in Chapter 9 of this Practical Manual.