2.7.3 Other characters
- 2.7.3.1 Imputation in the tax base of positive income article 100 LIS
- 2.7.3.2 Parent entity of tax group
- 2.7.3.3 Entity dependent on tax group
- 2.7.3.4 Multinational group subsidiary
- 2.7.3.5 Ultimate parent company of multinational group
- 2.7.3.6 Option article 46.2. LIS
- 2.7.3.7 Inactive entity
- 2.7.3.8 Negative or zero tax base
- 2.7.3.9 Transfer of heritage elements articles 27.2.d) and 77.1 LIS
- 2.7.3.10 Entity that is part of a commercial group (Article 42 of the Commercial Code)
- 2.7.3.11 Information obligation DT 5 of the Corporate Tax Regulation (RIS)
- 2.7.3.12 Advance investments-reserve investments in the Canary Islands (Article 27.11 Law 19/1994)
- 2.7.3.13 Reduced tax rate for newly created entities (DT 22nd LIS)
- 2.7.3.14 Reduced tax rate for newly created entities (Article 29.1 LIS)
- 2.7.3.15 Compensation of negative tax bases for newly created entities (Article 26.3 LIS)
- 2.7.3.16 Options articles 39.2 and 39.3 LIS
- 2.7.3.17 Researcher personal bonus (RD 475/2014)
- 2.7.3.18 Transitional regime option for the reduction of income from certain intangible assets (DT 20th LIS)
- 2.7.3.19 Entity extinction
- 2.7.3.20 Option of 0.7% of the full quota for social purposes (DA 103ª Law 6/2018)