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Practical Handbook for Companies 2021

Tax period to which income is attributable

Regulation:Article 100.7 LIS

Positive income shall be included in the tax base in the tax period that includes the day on which the non-resident entity in Spanish territory has concluded its business year which, for these purposes, may not be understood to last more than twelve months.

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