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Practical Handbook for Companies 2021

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

This box should be ticked by those entities which, in the tax period covered by the tax return, include in their tax base positive income obtained by one or more entities not resident in Spanish territory or by a permanent establishment, in compliance with the international tax transparency regime regulated in article 100 of the LIS.