4.2.48 Key 02181 exemption on dividends or profit shares of resident entities (Arts. 21.1 LIS)

In the event that taxpayers receive dividends or profit shares from entities not resident in Spanish territory, they must include in key [02181] "Exemption on dividends or profit shares from non-resident entities (art. 21.1 LIS )" on page 12 of form 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 profit shares from entities not resident in Spanish territory, provided that the requirements of article 21.1 of the LIS are met.