2. Participants in economic interest groups and UTES (page 24 bis)
This section of page 24 bis of form 200 is voluntary completion . If completed, must be completed exclusively by participants resident in Spanish territory or non-residents with a permanent establishment in Spanish territory of economic interest groups, temporary associations of Spanish companies resident and non-resident in Spanish territory, as well as European economic interest groups that apply the special regime, in the manner detailed below:
A. Data of the investee
In this subsection, the following information must be entered:
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« NIF » : the tax identification number of AIE or UTE must be entered. If the person is not a resident in Spanish territory and has not been assigned a NIF in Spain, the equivalent of the NIF of the country of residence must be entered preceded by the two letters of the ISO code of said country (the list of countries and territories and ISO code appears at the end of Chapter 3 of this Manual).
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«Name or Company name» : The name or corporate name of the AIE or UTE must be entered.
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«Province/Country Code» : The two-letter code shall be entered according to the relationship included in section " Notes common to sections A and B " of Chapter 2.
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"Entity Type" : It must be stated whether the participating entity is a Spanish economic interest group, a European economic interest group, a temporary union of companies or entities that participate in works, services or supplies that they carry out or provide abroad through collaboration formulas similar to temporary unions.
B. Imputation criteria art. 46.2 LIS
The AIE or UTE must make the imputations derived from the application of the special regime to the persons or entities that hold the economic rights inherent to the status of partner or member company of the AIE or UTE on the day of the conclusion of the tax period of the entity subject to this regime, in the proportion resulting from the statutes of the entity.
In this subsection, you must indicate by marking with an “X” whether the imputations made to the partners or member companies of the AIE or UTE are made on the end date of the tax period of the participating entity or in the following tax period.
C. Data relating to participation
In this subsection, the partners or member companies of the AIE or UTE must record the value of the participation in said entities at the beginning and end of the tax period, as well as the financial income obtained from said participation throughout the tax period.
D. Imputed amounts
In this subsection, the partners or member companies of the AIE or UTE must record information relating to the following imputations made in the tax period by the entities in which they participate:
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The amount of accounting result imputed.
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The net financial expenses that, according to the provisions of article 16 of the LIS , have not been subject to deduction in the participating entities in the tax period.
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The capitalization reserve that, in accordance with the provisions of article 25 of the LIS, has not been applied by the participating entities in the tax period, unless the partner is a taxpayer of the Personal Income Tax.
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The positive tax bases , reduced or increased, where applicable, in the equalization reserve referred to in article 105 of the LIS, or negative, obtained by the participating entities in tax period .
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The amount of the deduction generated calculated from the bases of the deduction to avoid double taxation imputed by the participating entity in the tax period.
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The amount of the bonuses generated calculated from the bonus bases imputed by the participating entity in the tax period.
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The amount of the deduction generated by fixed assets calculated from the deduction bases for investment in Canary Islands imputed by the participating entity in the tax period.
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The amount of the deduction generated by the performance of research and development and technological innovation activities calculated from the deduction bases for investment in the Canary Islands imputed by the participating entity in the tax period.
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The amount of the generated by investments made in Spanish film productions and live performing arts and music shows calculated from the deduction bases for investment in the Canary Islands imputed by the participating entity in the tax period.
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The amount of the deduction generated calculated from the bases of the rest of deductions for investments in the Canary Islands imputed by the participating entity in the tax period.
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The amount of the deduction generated by the performance of research and development and technological innovation activities calculated from the deduction bases imputed by the participating entity in the tax period.
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The amount of the generated by investments made in Spanish film productions and live performing arts and music shows calculated from the deduction bases imputed by the participating entity in the tax period.
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The amount of the remaining deductions generated to encourage the performance of certain activities calculated from the deduction bases imputed by the participating entity in the tax period.
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The amount of remaining deductions generated calculated from the deduction bases imputed the participating entity in the tax period not mentioned in the previous sections.
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The amount of the withholdings and payments on account corresponding to the participating entity imputed in the tax period.
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The amount of the dividends and profit shares received that correspond to the participants of the AIE or UTE from years prior to the acquisition of the participation.
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The amount of the dividends and profit shares received that correspond to the participants of the AIE or UTE from years subsequent to the acquisition of the participation.