2.6.3 Other characters
- 2.6.3.1 Imputation of positive income in the tax base art. 100 LIS
- 2.6.3.2 Parent entity of tax group
- 2.6.3.3 Entity dependent on tax group
- 2.6.3.4 Option art. 46.2. LIS
- 2.6.3.5 Inactive entity
- 2.6.3.6 Negative or zero tax base
- 2.6.3.7 Transmission of heritage elements arts. 27.2.d) and 77.1 LIS
- 2.6.3.8 Entity that is part of a commercial group (Art. 42 of the Commercial Code)
- 2.6.3.9 DT 5th RIS information obligation
- 2.6.3.10 Advance investments-reserve investments in the Canary Islands (Art. 27.11 Law 19/1994)
- 2.6.3.11 Reduced tax rate for newly created entities (DT 22nd LIS)
- 2.6.3.12 Reduced tax rate for newly created entities (Art. 29.1 LIS)
- 2.6.3.13 Compensation of negative tax bases for newly created entities (Art. 26.3 LIS)
- 2.6.3.14 Options arts. 39.2 and 39.3 LIS
- 2.6.3.15 Researcher personal bonus (RD 475/2014)
- 2.6.3.16 Transitional regime option for the reduction of income from certain intangible assets (DT 20th LIS)
- 2.6.3.17 Entity extinction
- 2.6.3.18 Option of 0.7% of the full quota for social purposes (DA 103ª Law 6/2018)