Box 00085 Temporary union of companies

## temporary unions of companies regulated in Law 18/1982, of May 26, on the tax regime for groups and temporary unions of companies and regional industrial development companies, must check this box. and registered in the special registry of the Ministry of Finance, to which the tax regime of article 43 of the LIS is applied, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

This tax regime will not apply to temporary joint ventures of companies in those tax periods in which the taxpayer carries out activities other than those of which their corporate purpose must consist.

You can consult the particularities of the special tax regime for temporary business unions in Chapter 9 of this Practical Manual.