E. SICAV partners under special dissolution and liquidation regime

The partners of the SICAVs who during the year 2022 have agreed to their dissolution with liquidation , and who, in application of the provisions of the forty-first transitional provision of the LIS, do not integrate into their tax base the income generated in the liquidation, provided that they reinvest the total amount of money or assets that correspond to them as a liquidation share in the acquisition or subscription of shares or participations in other SICAVs or financial investment funds that meet the requirements to apply the reduced tax rate of 1 percent established in article 29.4 a) and b) of the LIS, must complete section "E. SICAV partners under special dissolution and liquidation regime (DT 41 LIS)" on page 2 bis of form 200 with the following data:

• «NIF of the dissolved company/ies» , the SICAV partner must indicate the NIF of the dissolved company or companies.

• «NIF of the IIC(s) where he/she reinvests» , the partner of the SICAV must indicate the NIF of the SICAV(s) or financial investment funds where he/she reinvests.