Temporary joint ventures

The development of the adjustments to be made by the temporary unions of companies that apply the special tax regime regulated in Chapter II of Title VII of the LIS , in the boxes [ 01320] and [01321] «Temporary union of companies, adjustments of art. 45.1 LIS», [00184] and [00544] «Temporary union of companies, adjustments for exempt income of UTE that operates abroad (art. . 45.2 LIS)», [01022] and [01023] « Temporary union of companies, adjustments for participating abroad in collaboration formulas analogous to UTES (art. 45.2 LIS)» and [01018] and [01019] “Temporary union of companies, adjustments for temporary imputation criteria (art. 46.2 LIS)” on page 13 of model 200, can be found in Chapter 9 within the section dedicated to these entities.