Skip to main content
Practical Manual of Companies 2022.

Box 00056 Entity under income attribution regime with corporate income tax

This box will be marked by entities under the income attribution regime located in Spanish territory that, in accordance with the provisions of article 6.2 of the LIS , pay taxes as taxpayers of the Income Tax. companies to prevent the occurrence of inverted hybrid asymmetry regulated in section 12 of article 15 bis of the LIS. These entities will be taxed on certain positive income that corresponds to all participants residing in countries or territories that consider the entity in attribution of income as a taxpayer for personal income tax, when they occur. the conditions provided for in article 15 bis.12 of the LIS.

Keep in mind:

These entities under the income attribution regime, in addition to checking the box [00056], , must complete at least one line of box «B.2. Participations of persons or entities in the declarant» on page 2 of form 200 and make the adjustments of the boxes [00333 ] and [00334] “Hybrid asymmetries (art. 15 bis.12 LIS)” on page 12 of said model.