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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.

Orden HFP/379/2022, de 28 de abril,

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.