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Practical Manual of Companies 2023.

2. Participants in economic interest groups and UTES (page 24 bis)

This section on page 24 bis of form 200 is voluntary completion . If completed, will be completed exclusively by participants resident in Spanish territory or non-residents with permanent establishment in Spanish territory of economic interest groups, temporary unions of Spanish companies resident and non-resident in Spanish territory, as well as European groups of economic interest that apply the special regime, in the manner detailed below:

A. Data of the investee

In this subsection, the following information must be recorded:

  • « NIF » : The tax identification number of the AIE or UTE must be entered. If the person is a non-resident in Spanish territory and does not have a NIF assigned 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 code ISO is listed at the end of Chapter 3 of this Manual).

  • «Name or company name» : The name or company name of the AIE or UTE must be entered.

  • «Province/country code» : The two-letter code will be entered according to the relationship included in section « Notes common to sections A and B » of Chapter 2.

  • “Entity type” : It must be stated whether the investee 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 analogous to temporary unions.

B. Criterion of imputation art. 46.2 LIS

The AIE or UTE must make the as imputations derived from the application of the special regime to the people or entities that hold the economic rights inherent to the quality of partner or company member 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, it must be indicated 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 investee 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 that participation throughout the tax period.

D. Imputed amounts

In this subsection, the partners or member companies of the AIE or UTE must record information related to the following charges made in the tax period by the entities in which they participate:

  • The amount of the accounting result imputed.

  • The net financial expenses that, according to the provisions of article 16 of the LIS , have not been subject to deduction in the investee entities in the period tax.

  • The capitalization reserve that, in accordance with the provisions of article 25 of the LIS, has not been applied by the investee entities in the tax period, unless the partner is a taxpayer of Personal Income Tax.

  • The tax bases positive, reduced or increased, where applicable, in the equalization reserve referred to in article 105 of the LIS, or negative, obtained by the Participated entities in tax period .

  • The amount of the deduction generated calculated from the bases of the deduction to avoid double taxation imputed by the investee entity in the tax period.

  • The amount of the bonuses generated calculated from the bonus bases imputed by the investee entity in the tax period.

  • The amount of the deduction generated by fixed assets calculated from the deduction bases for investment in Canary Islands imputed by the investee entity in the tax period .

  • The amount of the deduction generated by carrying out research and development and technological innovation activities calculated from the deduction bases for investment in Canary Islands imputed by the investee entity in the tax period.

  • The amount of the deduction generated by investments made in Spanish film productions s and live performing arts and musical shows calculated from the deduction bases for investment in the Canary Islands imputed by the investee entity in the tax period.

  • The amount of the deduction generated calculated from the bases of the rest of deductions for investments in the Canary Islands imputed by the investee entity in the tax period.

  • The amount of the deduction generated by carrying out research and development and technological innovation activities calculated from the deduction bases imputed by the investee entity in the tax period.

  • The amount of the deduction generated by investments made in Spanish film productions and live performing arts and musical shows calculated from the deduction bases imputed by the investee entity in the tax period.

  • The amount of the rest of deductions generated to encourage the performance of certain activities calculated from the deduction bases imputed by the investee entity in the tax period.

  • The amount of the rest of the deductions generated calculated from the deduction bases imputed by the investee entity in the tax period not mentioned in the previous sections.

  • The amount of the withholdings and payments on account corresponding to the investee entity imputed in the tax period.

  • The amount of dividends and shares in profits received that correspond to the participants of the AIE or UTE from years prior to the acquisition of the participation .

  • The amount of dividends and shares in profits received that correspond to the participants of the AIE or UTE from years subsequent to the acquisition of the participation .