European economic interest groupings

Regulation: Article 44 LIS

European economic interest groups that apply the special tax regime must pay taxes according to the provisions established for Spanish economic interest groups in article 43 of the LIS, taking into account the following specialities:

• Regardless of whether or not their partners are residents, they are subject to the obligations arising from the application of the Corporate Tax Law, with the exception of the payment of tax debt. Therefore, these entities must file the Corporate Tax return, but they are not obliged to pay the tax debt.

• They must impute all taxable bases, positive or negative, that they have obtained in the tax period, to their partners , who must integrate it into the taxable base of their personal tax. In the event that the partners are not residents in Spanish territory, said integration will only take place when the activity carried out by them through the group determines the existence of a permanent establishment.

• They must not make split payments nor may they apply the refund procedure set out in article 41 of the LIS, in relation to the deduction of withholdings, payments on account and split payments.