4.2.48 Code 02181 exemption on dividends or participation in profits of resident entities (Arts. 21.1 LIS)

In the event that taxpayers receive dividends or participation in profits from non-resident entities in Spanish territory, they must include in the code [02181] «Exemption on dividends or participation in profits from non-resident entities (art. 21.1 LIS )» on page 12 of model 200, the amounts corresponding to the decreases in the accounting result that arise from the application of the exemption on the receipt of dividends or participation in profits of entities not resident in the territory Spanish, provided that the requirements of article 21.1 of the LIS are met.