Specialities in the settlement of Corporation Tax (pages 13 and 14 of form 200)

1. Adjustments arising from the application of the special system (page 13 of form 200)

In relation to the imputation of positive income obtained by one or several non-resident entities in Spanish territory or by a permanent establishment, provided that the factual assumptions contemplated in article 100 of the LIS occur. The following adjustments must be made in boxes [00387] and [00388] “International tax transparency” on page 13 of form 200:

• In box box [00387] taxpayers must enter the amount of positive income obtained by one or several non-resident entities in Spanish territory or by a permanent establishment that they allocate to their tax base, according to the rules established in article 100 of the LIS.

• In box [00388] taxpayers must include the amount of dividends or shares in profits, in the part that corresponds to the positive income that has been included in the tax base.

  They must also include in this box the amount of distributed dividends that correspond to income included in the tax base in a previous tax period.

2. Deductions in the full fee (page 14 of model 200)

Entities that apply the special regime of international tax transparency and have imputed in their tax base the positive income of one or several non-resident entities in Spanish territory or of a permanent establishment, may deduct from your full fee, the following amounts established in article 100.10 of the LIS (see section Deductions from the full fee ).

1. Taxes or levies of nature identical or analogous to Corporate Tax, effectively paid, in the part that corresponds to the positive income imputed in the tax base.

   The taxes actually paid include those paid by both the non-resident entity and its investees of at least 5 percent.

2. The i tax or levy actually paid abroad due to the distribution of dividends or shares in profits, in the part that corresponds to the positive income previously included in the tax base.

The amount of these deductions will be collected in box [00575] “International tax transparency (art. 100.10 LIS)” on page 14 of form 200.

3. Informative specialties (page 25 of model 200)

1. On page 25 of form 200, entities that apply the special international tax transparency regime must detail the following data for each non-resident entity for which it has included positive income in its tax base:

   • Name or Social reason.

   • Registered office.

   • Country/territory key. The two-letter code from the list of country or territory codes contained in Annex II of Order EHA /3496/2011, of December 15, will be entered as the country/territory code ( is collected at the end of Chapter 3 of this Practical Manual).

   • Amount of positive income that must be included in the tax base.

   • List of administrators of the non-resident entity and place of its tax domicile.

   In box [00387] “International tax transparency (art. 100 LIS)” the total amount of the income that has been included in the tax base by application of the tax transparency regime will be entered. international.

   [00387] = A + B + C + D + E + F

   The amount entered here will be transferred to the equally numbered box on page 13 of form 200.

2. Additionally, the entities to which this special regime applies, must present, together with the declaration for this Tax, the data related to the non-resident entity in Spanish territory to which reference in article 100.12 of the LIS (see section Information obligation of the special international transparency regime).

   In relation to the presentation of this documentation, see section Documentation that must be submitted together with declaration of Chapter 1 of this Practical Manual.