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

  You must tick this boxtemporary joint ventures regulated in Law 18/1982, of May 26, on the tax regime of temporary business associations and joint ventures and regional industrial development companies, and registered in the special register of the Ministry of Finance, to which the special tax regime established in Articles 43 and 45 of the LIS applies.

  Temporary joint ventures will be considered those entities whose NIF start with the letter "OR».

• 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.

  Economic interest groupings will be considered to be those entities whose NIF begins with the letter «V».

• 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 of Spanish or European economic interest groupings, or of temporary joint ventures regulated in Chapter II of Title VII of the LIS, they must mark the box [00089] «Participant in an economic interest grouping or temporary joint venture» on page 1 of model 200.