8.1.2. Charges against economic interest groups and temporary business associations
The allocations of the entities listed below should be reflected in the corresponding item in SECTION F on page 10.
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Economic Interest Groups regulated by Law 12/1991, of April 29 (art. 48 LIS).
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European Economic Interest Groupings regulated by Regulation 2137/1985, of July 25, of the Council of the European Communities (art. 49 LIS).
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Temporary Business Associations registered in the special registry of the Ministry of Economy and Finance (art. 50 LIS).
These entities will charge their partners the following concepts:
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The taxable bases, positive or negative.
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The deductions and bonuses in the fee to which the entity is entitled. The bases of the deductions and bonuses will be integrated into the partners' liquidation, reducing the quota according to the rules of the Personal Income Tax.
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The withholdings and payments on account corresponding to the entity.