Box 00007 Allocation to the tax base of positive income atricle 100 of the LIS

This box will be checked by those entities that, in the tax period subject to the declaration, impute in their tax base the positive income obtained by one or several entities not resident in Spanish territory , in compliance with and in accordance with the international tax transparency regulated in article 100 of the LIS .

The development of the special tax regime for international tax transparency is found in Chapter 9 of this Practical Manual.