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Form 200. Corporate Income Tax Declaration 2019

2.7.3 Other characters

  1. 2.7.3.1 Imputation of positive income in the tax base, article 100 LIS
  2. 2.7.3.2 Parent entity of a tax group
  3. 2.7.3.3 Entity dependent on tax group
  4. 2.7.3.4 Subsidiary of multinational group
  5. 2.7.3.5 Ultimate parent company of multinational group
  6. 2.7.3.6 Option article 46.2. LIS
  7. 2.7.3.7 Inactive entity
  8. 2.7.3.8 Negative or zero tax base
  9. 2.7.3.9 Transfer of assets articles 27.2.d) and 77.1 LIS
  10. 2.7.3.10 Entity that is part of a business group (Article 42 of the Commercial Code)
  11. 2.7.3.11 Obligation to provide information in DT 5 of the Corporate Tax Regulations (RIS)
  12. 2.7.3.12 Early investments - investment reserve in the Canary Islands (Article 27.11 Law 19/1994)
  13. 2.7.3.13 Reduced tax rate for newly created entities (DT 22ª LIS)
  14. 2.7.3.14 Reduced tax rate for newly created entities (Article 29.1 LIS)
  15. 2.7.3.15 Compensation of negative tax bases for newly created entities (Article 26.3 LIS)
  16. 2.7.3.16 Options articles 39.2 and 39.3 LIS
  17. 2.7.3.17 Bonus for research staff (RD 475/2014)
  18. 2.7.3.18 Transitional regime option for the reduction of income from certain intangible assets (DT 20th LIS)
  19. 2.7.3.19 Extinction of entity
  20. 2.7.3.20 Option of 0.7% of the full share for social purposes (DA 103ª Ley 6/2018)