Tax period to which income is attributable

Regulation: Article 100.7 LIS

The imputation of positive income to the tax base will be made in the tax period that includes the day on which the entity not resident in Spanish territory has having completed its social exercise which, for these purposes, may not be understood to be of a duration exceeding twelve months.

In the case of permanent establishmentsthe imputation will be made in the tax period in which the rents are obtained.