4.2.48 Code 02181 exemption on dividends or participation in profits of resident entities (Article 21.1 LIS)

In the event that taxpayers receive dividends or participation in profits from non-resident entities in Spanish territory, they must include in the code [02181] «Exemption on dividends or participation in profits from non-resident entities (art. 21.1 LIS )» on page 12 of form 200, completing, where appropriate, the corresponding breakdown boxes, the amounts corresponding to the decreases in the accounting result that arise from the application of the exemption on the perception of dividends or participation in profits of entities not resident in Spanish territory, provided that the requirements of article 21.1 of the LIS are met.