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Form 200. Corporate Income Tax Declaration 2019

2.7.3 Other characters

  1. 2.7.3.1 Imputation in the tax base of positive income article 100 LIS
  2. 2.7.3.2 Parent entity of tax group
  3. 2.7.3.3 Entity dependent on tax group
  4. 2.7.3.4 Multinational group subsidiary
  5. 2.7.3.5 Ultimate parent company of multinational group
  6. 2.7.3.6 Option article 46.2. LIS
  7. 2.7.3.7 Inactive entity
  8. 2.7.3.8 Negative or zero tax base
  9. 2.7.3.9 Transfer of heritage elements articles 27.2.d) and 77.1 LIS
  10. 2.7.3.10 Entity that is part of a commercial group (Article 42 of the Commercial Code)
  11. 2.7.3.11 Information obligation DT 5 of the Corporate Tax Regulation (RIS)
  12. 2.7.3.12 Advance investments-reserve investments in the Canary Islands (Article 27.11 Law 19/1994)
  13. 2.7.3.13 Reduced tax rate for newly created entities (DT 22nd LIS)
  14. 2.7.3.14 Reduced tax rate for newly created entities (Article 29.1 LIS)
  15. 2.7.3.15 Compensation of negative tax bases for newly created entities (Article 26.3 LIS)
  16. 2.7.3.16 Options articles 39.2 and 39.3 LIS
  17. 2.7.3.17 Researcher personal bonus (RD 475/2014)
  18. 2.7.3.18 Transitional regime option for the reduction of income from certain intangible assets (DT 20th LIS)
  19. 2.7.3.19 Entity extinction
  20. 2.7.3.20 Option of 0.7% of the full quota for social purposes (DA 103ª Law 6/2018)