Residence in non-cooperative jurisdiction
Regulation: Article 100.13 LIS
When the investee entity or the permanent establishment is located in a country or territory qualified as a non-cooperative jurisdiction, it will be presumed that:
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The circumstance provided for in letter b) of article 100.1 of the LIS is met.
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The income of the investee entity meets the characteristics of article 100.3 of the LIS.
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The income obtained by the investee entity is 15 percent of the acquisition value of the participation.
The presumptions contained in the previous letters will admit evidence to the contrary.