11.4.1.5 Tax period in which income is allocated

As established in section 8 of article 100 of the LIS , the allocation of positive income in the tax base will be carried out in the tax period that includes the day on which the non-resident entity in the territory Spanish has concluded its fiscal year which, for these purposes, cannot be understood to last longer than twelve months.

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