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Form 200. Corporate Income Tax Declaration 2018

11.7.1.4 Imputation criteria

As established in article 46 of the LIS , entities that apply this special regime must make the imputations referred to in the previous sections to the persons or entities that hold the economic rights inherent to the status of partner or member company on the day of the conclusion of the tax period of the entity subject to said regime, in the proportion that results from the statutes of the entity.

As regards the moment of imputation it must be distinguished:

  • If the partners are also subject to this special regime, the imputation will be made on the end date of the tax period of the entity in which they participate.

  • In other cases, the imputation will be made in the following tax period, unless it is decided to do so continuously on the same date as the end of the tax period of the entity subject to this regime.

  • Partners must state this option in the first tax return in which it is to take effect, which will remain in effect for three years.