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Practical Manual of Companies 2022.

International tax transparency

Entities that have imputed the positive income of one or more non-resident entities in Spanish territory to the taxable base of the Tax, when the cases contemplated in article 100 of the LIS occur, will have the right to apply a series of deductions on the full fee, the amount of which must be entered in box [00575] “International tax transparency (art. 100.10 LIS)” on page 14 of form 200.

You can consult the particularities of these deductions in Chapter 9 “Special tax regimes (I)” of this Practical Manual.