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

This box will be marked by those entities that, in the tax period that is the subject of the declaration, allocate in their tax base the positive income obtained by one or more non-resident entities in Spanish territory , in compliance and in accordance with 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.