Declaration characters (page 1 of Form 200)

Box [00007] "Imputation in the tax base of positive income from article 100 of the LIS "

Entities that apply the special regime of international tax transparency regulated in article 100 of the LIS, must check this box in the tax period subject to the declaration in which they impute in their taxable base the positive income obtained by one or several entities not resident in Spanish territory or by a permanent establishment, in compliance with and in accordance with the provisions of said article.