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Form 200. Corporate Income Tax Declaration 2018

2.6.3 Other characters

  1. 2.6.3.1 Imputation of positive income in the tax base, art. 100 LIS
  2. 2.6.3.2 Parent entity of a tax group
  3. 2.6.3.3 Entity dependent on tax group
  4. 2.6.3.4 Option art. 46.2. LIS
  5. 2.6.3.5 Inactive entity
  6. 2.6.3.6 Negative or zero tax base
  7. 2.6.3.7 Transfer of assets in arts. 27.2.d) and 77.1 LIS
  8. 2.6.3.8 Entity that is part of a business group (Art. 42 of the Commercial Code)
  9. 2.6.3.9 Obligation to provide information DT 5th RIS
  10. 2.6.3.10 Early investments - investment reserve in the Canary Islands (Art. 27.11 Law 19/1994)
  11. 2.6.3.11 Reduced tax rate for newly created entities (DT 22ª LIS)
  12. 2.6.3.12 Reduced tax rate for newly created entities (Art. 29.1 LIS)
  13. 2.6.3.13 Compensation of negative tax bases for newly created entities (Art. 26.3 LIS)
  14. 2.6.3.14 Options arts. 39.2 and 39.3 LIS
  15. 2.6.3.15 Bonus for research staff (RD 475/2014)
  16. 2.6.3.16 Transitional regime option for the reduction of income from certain intangible assets (DT 20th LIS)
  17. 2.6.3.17 Extinction of entity
  18. 2.6.3.18 Option of 0.7% of the full share for social purposes (DA 103ª Ley 6/2018)