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Practical Manual for Companies 2023.

Economic interest groupings

The development of the adjustments to be made in [00375] and [00376 "Economic interest grouping (Chapter II of Title LIS " on page 13 of form 200, by the reporting entities that hold the economic rights inherent to the status of partner resident in Spanish territory or non-resident, but with a permanent establishment in the same, of a Spanish economic interest grouping or a European economic interest grouping that apply the special tax regime for economic interest groupings regulated in Chapter II of Title VII of the , is found in Chapter within the section dedicated to these entities.