2.7.1.13 Permanent establishment
This field must be marked by taxpayers of the Non-Resident Income Tax who obtain income in Spanish territory through a permanent establishment.
When a non-resident taxpayer has several centres of activity in Spanish territory, these will be considered to constitute different permanent establishments, and will be taxed separately accordingly, when the following circumstances occur:
- That they carry out clearly differentiated activities.
- That their management be carried out separately.
In no case will it be possible to offset income between different permanent establishments.
You can consult section 11 of this Help for the specific details of completing form 200 for these entities.