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Form 100. Personal Income Tax Return 2018

8.1.3.2.2. Chosen imputation criterion

The criteria for imputing the positive income of the non-resident entity shall be indicated, in accordance with the provisions of article 91.5 of the Tax Law:

  • Tax period in which the entity's annual accounts are approved

    The taxpayer may choose to make the imputation in the tax period that includes the day on which the accounts for said fiscal year are approved, provided that no more than six months have elapsed from the date of conclusion of said period.

    The option will be expressed in the first tax return in which it is to take effect and must be maintained for three years.

  • Tax period corresponding to the closing date of the fiscal year

    However, as a general rule, the imputation will be made in the tax period that includes the day on which the entity not resident in Spanish territory has concluded its financial year, which, for these purposes, cannot be understood as lasting more than twelve months.