Scope

This special tax regime is regulated in Chapter II of Title VII of the LIS , and applies to the following entities:

• Spanish Economic Interest Groups (EIG), that meet the requirements established in Law 12/1991, of April 29, on Economic Interest Groups, and that do not fall into the situation provided for in article 43.5 of the LIS. This article establishes that the special tax regime will not apply in tax periods in which the groups carry out activities other than those appropriate to their purpose or own, directly or indirectly, shares in companies in which they are partners, or direct or control, directly or indirectly, the activities of their partners or third parties.

• European Economic Interest Groupings, which meet the requirements set out in Council Regulation ( EEC ) No 2137/1985 of 25 July 1985, and which do not fall within the category referred to in Article 44.2 of the LIS. This article establishes that the special tax regime will not apply in those tax periods in which the groups carry out activities other than those specific to their purpose or those prohibited in article 3.2 of Regulation (EEC) No. 2137/1985 of 25 July.

• Temporary Business Associations (UTE), that meet the requirements established in articles 7 and 8 of Law 18/1982, of May 26, on the tax regime of temporary business associations and groups and regional industrial development companies, are registered in the special registry of the Ministry of Finance (currently, Ministry of Finance and Civil Service), and that are not in the situation provided for in article 45.3 of the LIS. This article establishes that the special tax regime will not apply in those tax periods in which these entities carry out activities other than those that should constitute their corporate purpose.

Entities that do not meet the requirements to pay taxes under the special regime will be fully taxed under the general regime of the Corporate Tax, without taking into account any of the particularities of said special regime.