2.7.3.1 Imputation in the tax base of positive income article 100 LIS

This key will be marked by those entities that have included, in the tax period subject to the declaration, in their tax base the positive income obtained by one or more non-resident entities in Spanish territory, in compliance and in accordance with the provisions of article 100 of the Corporate Tax Law, which regulates international tax transparency.

Likewise, those entities that expressed the option established in article 107.6 of RDLeg must mark this key. 4/2004 in any of its previous statements, and must maintain that option during the three years following said manifestation.