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Practical Handbook for Companies 2021

International fiscal transparency

Entities that have included in their tax base the positive income of one or more entities not resident in Spanish territory, in the cases contemplated in article 100 of the LIS , will be entitled to apply a series of deductions on the gross tax payable, the amount of which must be entered in the box [00575] "International tax transparency (art. 100.10 LIS)" on page 14 of form 200.

For details of the deductions under the international tax transparency regime see Chapter 9 "Special tax regimes (I)" of this Practical Handbook.