4.2.68 Codes 00387 and 00388 international tax transparency

Corporate Tax taxpayers will include in the key [00387] (increases) the positive income obtained by one or more non-resident entities in Spanish territory, provided that the factual assumptions contemplated in article 100 of the Law of the Corporate tax.

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.