Declaration characters (page 1 of Form 200)

First of all, entities that apply the special regime provided for in Chapter II of Title VII "Spanish and European economic interest groups and temporary business associations" of the LIS , must check one of the following boxes on page 1 of form 200:

• Box [00085] Temporary union of companies

  This box must be checked by temporary joint ventures regulated by Law 18/1982, of May 26, on the tax regime for temporary joint ventures 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 applies, except in relation to the valuation rule established in the second paragraph of section 4 of the aforementioned article.

• Box [00013] Spanish economic interest group 

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

• Box [00014] European Economic Interest Grouping

  This box must be ticked by European economic interest groupings regulated by Council Regulation ( EEC ) No 2137/1985 of 25 July 1985, to which the special regime established in articles 43 and 44 of the LIS applies.

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