7.5.2.1. Completion

This section will indicate:

• NIF of the entity

  The tax identification number (NIF) of the entity will be recorded.

• Temporal imputation criterion

  The temporary imputation criterion chosen by the taxpayer will be indicated by entering the code that corresponds in each case from the following two:

  • Key 1: Temporary imputation in the tax period following the date on which the entity's fiscal year closes.

  • Key 2: Imputation on the same date as the closing of the entity's fiscal year.

• Allocation of tax bases and deductions

  Taxpayers will impute the positive or negative tax base obtained by the entity, and the bases of the deductions and bonuses in the proportion resulting from the deed of incorporation of the entity and, failing that, in equal parts.

  Deductions and bonuses will be imputed jointly with the tax base.

  The allocations of deductions will be expressed in terms of calculation bases. For the purposes of completing the declaration, the amount of the deduction must also be entered in the following boxes:

  • The deduction relating to income obtained in Ceuta or Melilla in box 0727 of Annex A.2 of the declaration.

  • The deduction for international double taxation in box 0588.

  • Deductions for business investment and the deduction for job creation in the corresponding section of Annex A.3 "Deductions for incentives and stimuli for business investment."

  • The deduction for income from tangible assets produced in the Canary Islands in boxes 0558 and 0559.

• Allocation of withholdings and payments on account

  This section will record the withholdings and payments on account corresponding to the entity in the same proportion that corresponds to its participation in the same.