Box 00013 Spanish economic interest group

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 in article 43 of the LIS applies.

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 they hold, directly or indirectly, shares in companies in which they are partners, or they direct or control, directly or indirectly, the activities of their partners or third parties.

You can consult the specifics of the special tax regime for Spanish economic interest groups in Chapter 9 of this Practical Manual.