Skip to main content
Form 200. Corporate Income Tax Declaration 2018

11.4.1.6 Deductions from the full fee

Taxpayers to whom the international tax transparency regime is applicable may deduct from the full fee:

  1. Taxes or levies of a nature identical or analogous to Corporate Tax, effectively paid, to the extent that it corresponds to the positive income included in the tax base.

    The taxes actually paid include those paid by the non-resident entity and by its companies in which it has a stake of at least 5%.

  2. The tax or levy actually paid abroad due to the distribution of dividends or shares in profits, in the part that corresponds to the positive income previously included in the tax base.

    When the participation in the non-resident entity is indirect through one or more non-resident entities, they will deduct the tax or levy of an identical or analogous nature to the Corporate Tax actually paid by that or those in the part that corresponds to the positive income included. previously in the tax base.

    These deductions will be made even when the taxes correspond to tax periods other than the one in which the imputation was made.

Under no circumstances will taxes or levies paid in territories or countries legally classified as tax havens be deductible.

The sum of the deductions contemplated in this section may not exceed the full amount that in Spain would be payable for the positive income included in the tax base.

The amount of these deductions must be entered in code [00575] on page 14 of form 200.