Tax period to which income is attributable

Regulation: Article 100.7 LIS

The imputation of positive income in the tax base will be carried out in the tax period that includes the day on which the entity not resident in Spanish territory has concluded its fiscal year which, for these purposes, may not be understood as lasting more than twelve months.

In the case of permanent establishments , the imputation will be made in the tax period in which the income is obtained.