Foreign income tax on profits used to pay dividends with deductions for international double taxation

When the taxpayer's tax base includes dividends or shares in profits paid by a non-resident entity in Spanish territory and subject to the deduction to avoid international double taxation established in article 32.1 of the LIS , to which the taxpayer is entitled, the amount corresponding to the foreign tax actually paid by said non-resident entity in Spanish territory on the profits out of which said dividends have been paid, must be included in the box [00351] “Foreign tax on profits from which dividends subject to deduction for international double taxation are paid (art. 32.1 LIS)” on page 13 of form 200, as an increase correction , regardless of whether or not the taxpayer applies the aforementioned deduction.