b) Special rules
The attributable income will be determined in accordance with the provisions of the regulations governing Corporate Tax, in the cases in which all members of the entity under the income attribution regime are taxpayers of Corporate Tax and are not considered patrimonial companies or of the Income Tax of non-residents with permanent establishment.
The determination of the income attributable to non-resident Income Tax taxpayers without permanent establishment will be carried out in accordance with the provisions of Chapter IV of the consolidated text of the Tax Law. the Income of Non-Residents, approved by Royal Legislative Decree 5/2004, of March 5 ( BOE of 12).
Taxpayers of Corporate Tax and Income Tax of non-residents with permanent establishment , who are members of an entity under an income attribution regime that acquires shares or participations in investment institutions collectively, they will integrate into their tax base the amount of the income accounted for or that must be accounted for from the aforementioned shares or participations. Likewise, they will integrate into their tax base the amount of income from movable capital derived from the transfer to third parties of own capital that had accrued in favor of the entity under the income attribution regime.
Special case: negative income from foreign sources
When the entity under the income attribution regime obtains income from a foreign source from a country with which Spain has not signed an agreement to avoid double taxation with an information exchange clause, the negative income that exceeds the positive income will not be computed. obtained in the same country and come from the same source. The excess will be computed in the following four years as positive income is obtained from the same country and source.