11.7.2.7 Deduction to avoid double taxation (information model page 24)

Whether the tax base included in key [00552] is positive or negative, the entity will include the information related to the income obtained in the tax period being declared that gives the right to the deduction to avoid international double taxation.

To do this, you must complete a line for the income obtained by the same entity, distinguishing in the corresponding column the basis for calculating the deduction and the percentage of participation in the entity from which the aforementioned income comes.

If the participation percentage is not a whole number, it will be expressed with two decimal places.