9.7.2 Non-residents with more than one permanent establishment in Spain

When the declarant is a taxpayer for the Non-Resident Income Tax who obtains income through a permanent establishment, and said taxpayer is also the owner of other permanent establishments located in Spanish territory, he/she must record the net amount of the turnover of all permanent establishments of the same natural person or entity owner in the code [00988]. This amount will be obtained from the sum of the amounts recorded in code [00255] on page 7 of form 200 for the same tax period, corresponding to each of the permanent establishments comprising said group.

When the holder is a natural person, the number of permanent establishments through which he or she operates must also be completed in the corresponding field.

When the holder is an entity, the tax identification number (NIF) of all permanent establishments located in Spanish territory must be recorded, except for the one corresponding to the establishment to which the declaration refers.