11.10.1 Tax specialties

The Non-Resident Income Tax Law considers as entities in the allocation of income regime those incorporated abroad whose legal nature is identical to that of the entities in attribution of income incorporated in accordance with Spanish laws.

When an entity under the income attribution regime established abroad carries out an economic activity in Spanish territory, and all or part of it is carried out, on a continuous or habitual basis, through facilities or workplaces of any kind, or acts in he, through an agent authorized to contract, in the name and on behalf of the entity (called "entity with presence in Spanish territory" by the Non-Resident Income Tax Law, in its article 38), will be a taxpayer of the aforementioned tax, and must present an annual self-assessment, using form 200, referring to the part of income obtained in Spain attributable to its non-resident members .

The deadlines for submitting said declaration will be the same as those indicated for the submission of the declaration by permanent establishments (see code 00021), although considering for these purposes the cessation of the activity as the only event determining the early conclusion of the period. tax instead of the five possible [a) to e)] of permanent establishments. In this sense, the submission period will be within the first twenty calendar days of the months of April, July, October and January, taking into account the quarter in which the cessation of activity occurs, unless the declaration period had begun with prior to the entry into force of Order HFP /441/2018, of April 26, which approves the declaration model for tax periods beginning between January 1 and 31 December 2017.

These entities 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 his 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 the express acceptance of the representative.