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Practical Handbook for Companies 2021

International fiscal transparency

The adjustments to be made in the boxes [00387] and [00388] "International tax transparency" on page 13 of form 200, for the imputation of positive income obtained by one or more entities not resident in Spanish territory, under the terms set out in article 100 of the LIS, can be found in the Chapter 9 in the section dedicated to the international tax transparency regime.