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Practical Manual of Companies 2022.

Box 00007 Allocation to the tax base of positive income atricle 100 of the LIS

This box will be marked by those entities that, in the tax period subject to the declaration, allocate in their tax base the positive income obtained by one or several entities not resident in Spanish territory or by a permanent establishment , in compliance with the international tax transparency regime regulated in article 100 of the LIS .