2.6.3.1 Imputation of positive income in the tax base, art. 100 LIS

This key will be marked by those entities that have included, in the tax period subject to the declaration, in their tax base the positive income obtained by one or more entities not resident in Spanish territory, in compliance with and in accordance with the provisions of article 100 of the Corporate Tax Law, which regulates international tax transparency.

Likewise, those entities that expressed the option established in article 107.6 of RDLeg must mark this key. 4/2004 in any of their previous declarations, and they must maintain this option for three years following said declaration.