Box 00085 Temporary union of companies

This box must be checked by temporary business associations regulated by Law 18/1982, of May 26, on the tax regime of groups and temporary business associations and regional industrial development companies, and registered in the special registry of the Ministry of Finance, to which the tax 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.

This tax regime will not apply to temporary business associations in those tax periods in which the taxpayer carries out activities other than those that should constitute its corporate purpose.

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