Skip to main content
Practical Handbook for Companies 2021

Declaration characters (page 1 of Form 200)

Box [00007] "Allocation to the tax base of positive income under Article 100 of the LIS"

Entities applying the special international tax transparency regime regulated in article 100 of the LIS must tick this box in the tax period covered by the tax return in which they include in their taxable income the positive income obtained by one or more entities not resident in Spanish territory or by a permanent establishment, in compliance with and in accordance with the provisions of the aforementioned article.