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Form 200. Corporate Income Tax Declaration 2019

2.7.2.13 Entity under the income attribution regime established abroad with presence in Spanish territory

This key will be marked by entities under the income attribution regime established abroad with a presence in Spanish territory, referred to in article 38 of the Non-Resident Income Tax Law.

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