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Practical Manual for Companies 2020.

Other types

  1. Box 00007 Allocation to the tax base of positive income atricle 100 of the LIS
  2. Box 00009 Parent company in tax group
  3. Box 00010 Subsidiary company in tax group
  4. Box 00081 Subsidiary multinational group
  5. Box 00082 Ultimate parent company multinational group
  6. Box 00016 Option article 46.2 LIS
  7. Box 00026 Dormant entity
  8. Box 00027 Negative or zero tax base
  9. Box 00030 Transmission of heritage elements arts. 27.2.d) and 77.1 LIS
  10. Box 00039 Entity forming part of a group of companies (article 42 of the Commercial Code)
  11. Box 00043 Obligation to provide information DT 5 RIS
  12. Box 00045 Advance investment-reserve investments in the Canary Islands (article 27.11 Law 19/1994)
  13. Box 00063 Reduced tax rate for start-ups (DT 22 LIS)
  14. Box 00071 Reduced tax rate for start-ups (Article 29.1 LIS)
  15. Box 00070 Offsetting negative tax bases for start-ups (Article 26.3 LIS)
  16. Box 00059 Options arts. 39.2 and 39.3 LIS
  17. Box 00065 Rebate for researchers (RD 475/2014)
  18. Box 00067 Optional transitional system regime reducing income from certain intangible assets (DT 20 LIS)
  19. Box 00072 Termination of entity
  20. Box 00073 Optional 0.7% of total tax for social purposes (DA 103 Law 6/2018)