International tax transparency

The development of the adjustments to be made in boxes [00387] and [00388] "International tax transparency" on page 13 of form 200, for the imputation of positive income obtained by one or various non-resident entities in Spanish territory, in the terms provided for in article 100 of the LIS , is found in the section dedicated to the tax transparency regime of Chapter 9 “Special tax regimes (I)” of this Practical Manual.