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Practical Manual of Companies 2022.

European economic interest groupings

Regulation: Article 44 LIS

European economic interest groups that apply the special tax regime must pay taxes as established for Spanish economic interest groups in article 43 of the LIS, taking into account the following specialties:

  • Regardless of whether their partners are residents or not, they are subject to the obligations derived from the application of the Corporate Tax Law, with the exception of the payment of tax debt. 

  • They must allocate the entire tax bases, positive or negative, that they have obtained in the tax period, to their partners , who must integrate it into the tax base of your personal tax. In the event that the partners are non-residents in Spanish territory, said integration will only take place when the activity carried out by them through the group determines the existence of a permanent establishment.

  • They must not make installment payments nor may they apply the refund procedure included in article 41 of the LIS, in relation to the deduction of withholdings, deposits on account and installment payments.