Corporate Tax and Non-Resident Income Tax declaration models corresponding to permanent establishments and entities under the regime of attribution of income incorporated abroad with presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2022
Order HFP/523/2023, of May 22, has been published, approving the corporate tax and non-resident income tax declaration models corresponding to permanent establishments and entities under the income attribution regime incorporated abroad with a presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2022, instructions are issued regarding the declaration and entry procedure and the general conditions and the procedure for its presentation are established. electronics.
por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes, correspondientes a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2022, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación electrónica.