11.9.1.7 Other obligations of permanent establishments

Permanent establishments are obliged to keep their separate accounting, and the rest of the accounting, registration or formal obligations required of resident entities by the Corporate Tax regulations. They are also subject to the same withholding and installment payment regime as entities resident in Spain. In accordance with the above, fractional payments will be carried out in the same models as the rest of the Corporation Tax taxpayers. These same models are also applicable by entities under the income attribution regime established abroad with a presence in Spanish territory. These entities must make installment payments under the same terms as non-resident Income Tax taxpayers with permanent establishment in Spain, for the amount that corresponds to the part of income attributable to non-resident members.

They have the obligation to practice withholding and deposit on account under the same terms as an entity resident in Spanish territory.

Non-Resident Income Tax taxpayers who operate through a permanent establishment are required to appoint a representative, a natural or legal person residing in Spain, to represent them before the Tax Administration. The communication to the Tax Administration will be carried out within a period of two months from the appointment, and will be made to the Delegation of the State Agency of the Tax Administration where the declaration for this tax must be presented, accompanying said communication with the express acceptance of the representative.