11.7.2.1 Percentage of allocation of tax bases and other liquidation concepts (page 24)

In code [00060] Spanish groups of economic interest and temporary unions of reporting companies must enter the percentage of allocation of the tax bases and other liquidation concepts that they carry out to the persons or entities that hold the economic rights inherent to the quality of partner or member company residing in Spanish territory or non-residents that operate through a permanent establishment there, on the day of the conclusion of the tax period of the reporting entities.

The percentage of imputation that must be recorded will be determined based on the proportion resulting from the statutes of the reporting entities.

When the imputation percentage is not a whole number, it will be expressed with four decimal places.