7.5.2. Charges against economic interest groups and temporary business associations
The imputations of the entities indicated below must be reflected in the corresponding point of section E of the declaration
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Economic Interest Groups regulated by Law 12/1991, of April 29 (art. 43 LIS).
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European Economic Interest Groupings regulated in Regulation 2137/1985, of July 25, of the Council of the European Communities (art. 44 LIS).
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Temporary Business Associations regulated by Law 18/1982, of May 26, on the Tax Regime of Groups and Temporary Business Associations and Regional Industrial Development Companies, which are registered in the Special Registry of the Ministry of Finance.(art. 45 LIS)
These entities are subject to corporate tax, except for the payment of the tax debt for the part of the taxable base attributable to shareholders resident in Spanish territory.
These entities will charge their partners:
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Net financial expenses that, in accordance with article 16 of the LIS, have not been subject to deduction in these entities in the tax period.
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The capitalization reserve that, in accordance with article 25 of the LIS, has not been applied by the entity in the tax period.
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Positive or negative tax bases.
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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.