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Practical Handbook for Companies 2025.

Box 00089 Participant in an economic interest group or temporary business association

This box will be checked by participants resident in Spanish territory or non-residents with a permanent establishment in Spanish territory of an economic interest group or a temporary joint venture, as well as European economic interest groups that apply the special regime regulated in Chapter II of Title VII of the LIS.

Members who check this box will be able to complete the information from the section "Participants in economic interest groupings and UTES" on page 24 bis of model 200.