Box 00056 Entity under income attribution regime with corporate income tax

This box will be checked by entities under an income attribution regime located in Spanish territory that, according to the provisions of article 6.2 of the LIS , pay taxes as taxpayers of the Corporate Tax to avoid the occurrence of the inverted hybrid asymmetry situation regulated in section 12 of article 15 bis of the LIS. These entities will pay taxes on certain positive income that must be attributed to all participants resident in countries or territories that consider the entity in the attribution of income as a taxpayer for personal income tax, when the conditions provided for in article 15 bis.12 of the LIS are met.