Ministry of Finance PORTAL INSTITUCIONAL DEL MINISTERIO DE HACIENDA

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Administrative Procedures

General Information

Name

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

Type of procedure/service
Tax information
Subject
Taxes
SIA code
997931
Description

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.

Body responsible for the procedure
State Tax Administration Agency (EA0028512)

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