Declaration characters (page 1 of Form 200)

Firstly, the entities that apply the special regime provided for in Chapter II of Title VII "Spanish and European economic interest groupings, and temporary unions of companies" of the LIS , They must check one of the following boxes on page 1 of form 200:

• Box [00085] Temporary union of companies

  The temporary unions of companies regulated in Law 18/1982, of May 26, on the tax regime, must check this box of temporary groups and unions of companies 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 is applied, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

• Casilla [00013] Spanish economic interest group 

  The economic interest groups regulated by Law 12/1991, of April 29, on Economic Interest Groups, to which the special regime established for said groups applies, will mark this box. in article 43 of the LIS.

• Box [00014] European economic interest group

  European economic interest groups regulated by Council Regulation ( EEC ) No. 2137/1985 of 25 July 1985, to which the applies, must check this box. special regime ##2##established in articles 43 and 44 of the LIS.

In the case of partners or member companies of an entity subject to the special tax regime of Spanish or European economic interest groups, or temporary joint ventures of companies regulated in Chapter II of Title VII of the LIS, they must mark the box [00089] “Partner of an economic interest group or temporary joint venture of companies” on page 1 of form 200.