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Practical Manual for Companies 2023.

Other types

  1. Box 00007 Imputation of positive income in the tax base (art. 100 LIS)
  2. Box 00009 Parent company in tax group
  3. Box 00010 Subsidiary company in tax group
  4. Box 00081 Subsidiary multinational group
  5. Box 00082 Ultimate parent company multinational group
  6. Box 00026 Dormant entity
  7. Box 00027 Negative or zero tax base
  8. Box 00030 Transmission of heritage elements arts. 27.2.d) and 77.1 LIS
  9. Box 00039 Entity that is part of a business group (art. 42 of the Commercial Code)
  10. Box 00043 Obligation to provide information DT 5 RIS
  11. Box 00045 Advance investments - reserve investments in the Canary Islands (art. 27.11 Law 19/1994)
  12. Box 00087 Advance investments - reserve investments in the Balearic Islands (DA 70ª.Cuatro.10 Law 31/2022)
  13. Box 00063 Reduced tax rate for newly created entities (DT 22ª LIS)
  14. Box 00071 Reduced tax rate for start-ups (Article 29.1 LIS)
  15. Box 00088 Reduced tax rate for entities with a prior period INCN of less than 1 million euros (art. 29.1 LIS)
  16. Box 00083 Reduced tax rate for start-up companies
  17. Box 00070 Offsetting negative tax bases for start-ups (Article 26.3 LIS)
  18. Box 00059 Options arts. 39.2 and 39.3 LIS
  19. Box 00065 Rebate for researchers (RD 475/2014)
  20. Box 00084 Special regime for dissolution of SICAV (DT 41ª LIS)
  21. Box 00072 Termination of entity
  22. Box 00073 Option of 0.7% of the full quota for social purposes
  23. Box 00037 Fractionation option art. 19.1 LIS
  24. Box 00044 Taxpayer who applies deductions from art. 36.1 and 36.3 LIS with financing carried out by other taxpayers
  25. Box 00074 Taxpayer who finances productions with the right to deduction under art. 36.1 and 36.3 LIS
  26. Box 00089 Participant in an economic interest group or temporary business association