11.4.1.5 Tax period in which income is imputed

According to section 8 of article 100 of the LIS , the imputation of positive income in the tax base will be carried out in the tax period that includes the day on which the entity not resident in Spanish territory has concluded its financial year, which, for these purposes, may not be understood as lasting longer than twelve months.

Taxpayers who make this imputation must mark with an "X" the key [00007] of the characters of the declaration (page 1 of form 200).