PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

IS. Registration in the Treasury's Special Registry for Temporary Joint Ventures

Temporary Joint Ventures that wish to pay tax under the special tax system established under Article 43 of Law 27/2014, of 27 November, the Corporate Income Tax Act must request registration in the Special Registry for Temporary Joint Ventures of the Treasury, which reports to the Tax Agency. In general, if this special scheme is adopted, they will not pay tax as Corporate Income Tax and shall attribute the tax bases, deductions and part-paid allowances and withholdings and payments on account, to the shareholders resident in Spanish territory.