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Practical Manual of Companies 2022.

International tax transparency

The development of the adjustments to be made in boxes [00387] and [00388] "International tax transparency" on page 13 of model 200, for the imputation of positive income obtained by one or several non-resident entities in Spanish territory, in the terms provided for in article 100 of the LIS , is found in Chapter 9 within the section dedicated to the international tax transparency regime.