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Practical Manual of Companies 2022.

Tax period to which income is attributable

Regulation: Article 100.7 LIS

The allocation of positive income in the tax base will be carried out in the tax period that includes the day on which the non-resident entity in Spanish territory has concluded its fiscal year which, for these purposes, It cannot be understood to last longer than twelve months.

In the case of permanent establishments , the imputation will be made in the tax period in which the income is obtained.