Foreign income tax on profits used to pay dividends with deductions for international double taxation

When the taxpayer's tax base includes dividends or profit shares paid by an entity not resident in Spanish territory and subject to the deduction to avoid international double taxation established in article 32.1 of the LIS , to which the taxpayer is entitled, the amount corresponding to the foreign tax actually paid by said entity not resident in Spanish territory on the profits from which said dividends have been paid must be included in box [00351] "Foreign tax on profits from which dividends are paid subject to deduction for international double taxation (art. 32.1 LIS)" on page 13 of form 200, as an increase correction, regardless of whether or not the taxpayer applies the aforementioned deduction.