Declaration characters (page 1 of Form 200)

Firstly, the entities that apply the special regime provided for in Chapter II of Title VII "Spanish and European economic interest groupings, and temporary unions of companies" of the LIS , They must check one of the following boxes on page 1 of form 200:

• Box 00013 Spanish economic interest group or temporary business union

  The economic interest groups regulated by Law 12/1991, of April 29, on Economic Interest Groups, to which the special regime established for said groups applies, will mark this box. in article 43 of the LIS.

  Temporary unions of companies regulated in Law 18/1982, of May 26, on the tax regime of groups and temporary unions of companies and regional industrial development companies, and registered in the special registry of the Ministry of Treasury (currently, Ministry of Finance and Public Function), to which the special regime of article 43 of the LIS applies, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

• Box 00014 European economic interest grouping

  European economic interest groups regulated by Council Regulation ( EEC ) No. 2137/1985 of 25 July 1985, to which the applies, must check this box. special regime ##2##established in articles 43 and 44 of the LIS.

• 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 indicate that opt so that the imputation to which referred to in article 46.2 of the LIS, is carried out on the same date as the end of the tax period of the investee entity subject to this special regime.

  This option must be made in the first Tax return in which it is to take effect and must be maintained for three years.