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Form 200. Corporate Income Tax Declaration 2019

11.7.1.4 Attribution criteria

As established in article 46 of the LIS , the entities that apply this special regime must make the charges referred to in the previous sections to the people or entities that hold the economic rights inherent to the status of partner or member company on the day of the conclusion of the tax period of the entity subject to said regime, in the proportion resulting from the statutes of the entity.

Regarding the moment of imputation it is necessary to distinguish:

  • If the partners are also subject to this special regime, the imputation will be made on the end date of the tax period of the entity they participate in.

  • In other cases, the imputation will be carried out in the following tax period, unless it is decided to do so continuously on the same end date of the tax period of the entity subject to this regime.

  • The partners must express this option in the first tax return in which it is to take effect, which will be maintained for three years.