Box 00016 Option article 46.2 LIS

This box will be checked by taxpayers of the Corporate Tax who are partners or members of an entity subject to the special tax regime for Spanish or European economic interest groupings (EIG), or temporary business associations (UTE) regulated in Chapter II of Title VII of the LIS , to express option , in the first declaration that must take effect, if the imputation referred to in article 46.2 of the LIS is made, on the same date as the end of the tax period of the participating entity subject to this special regime.

This option must be maintained for three years.

You can consult the specifics of the special tax regime for economic interest groups and temporary business associations in Chapter 9 of this Practical Manual.