International tax transparency

Entities that have imputed in the tax base of the Tax the positive income of one or more entities not resident in Spanish territory, when the assumptions contemplated in article 100 of the LIS occur, will have the right to apply a series of deductions on the full quota, the amount of which must be entered in box [00575] "International tax transparency (art. 100.11 LIS)" on page 14 of form 200.

You can consult the deductions to be practiced by entities that apply the international tax transparency regime and their particularities in Chapter 9 "Special tax regimes (I)" of this Practical Manual.