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Practical Manual of Companies 2022.

Declaration characters (page 1 of Form 200)

Entities that apply the special regime of international tax transparency regulated in article 100 of the LIS, must mark the box [00007] «Imputation in the tax base of positive income of article 100 of the LIS" in the tax period object of the declaration in which they allocate in their tax base the positive income obtained by one or several non-resident entities in Spanish territory or by a permanent establishment, in compliance and in accordance with the provisions of said article.