2.6.1.12 Permanent establishment

This field will be marked by non-resident Income Tax taxpayers who obtain income in Spanish territory through a permanent establishment.

When a non-resident taxpayer has various centers of activity in Spanish territory, these will be considered to constitute different permanent establishments, and will be taxed accordingly separately, when the following circumstances occur:

1. That they carry out clearly differentiated activities.
2. That their management be carried out separately.

In no case will compensation of income between different permanent establishments be possible.

You can consult in section 11 of this Help the specialties of completing form 200 for these entities.