Models of Corporate Tax and Non-Resident Income Tax 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 January 31. December 2021
Order HFP/379/2022, of April 28, was published in the BOE of May 4, approving the corporate tax and non-resident income tax declaration models corresponding to permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for the tax periods beginning between January 1 and December 31, 2021, instructions are issued regarding the declaration and income procedure and the conditions are established general and the procedure for its electronic presentation.
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 2021, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación electrónica.