4.2.68 Keys 00387 and 00388 international tax transparency

Corporate Tax payers will include in code [00387] (increases) the positive income obtained by one or more entities not resident in Spanish territory, provided that the factual assumptions contemplated in article 100 of the Corporate Tax Law are met.

The key [00388] (decreases) will include the amount of dividends or participation in profits in the part that corresponds to the positive income that has been included in the tax base, by application of the regulations cited in the previous paragraph.