4.2.87 Codes 00409 and 00410 entities under the income attribution regime established abroad with a presence in Spanish territory

Law 46/2002, of December 18, on the partial reform of the Personal Income Tax and which modifies the Laws on Corporate Tax and Non-Resident Income Tax, included among the taxpayers of the latter tax entities under the income attribution regime established abroad, distinguishing between those that have a presence in Spanish territory and those that do not, depending on whether or not they carry out economic activities in Spain. In order for there to be a presence in Spanish territory, all or part of the economic activities must be carried out, continuously or regularly, through facilities or workplaces of any kind, or act therein through an agent authorized to contract, in the name and on behalf of the entity.

Article 38 of the Non-Resident Income Tax Law contains the taxation rules for these entities with a presence in Spanish territory. In particular, its tax base will consist of the part of the income that is attributable to non-resident members of the entity, regardless of where it is obtained, and must be determined in accordance with the provisions of article 89 of the Personal Income Tax Law.

The keys [00409] and [00410] will be used by these entities, filling in, where applicable, their corresponding breakdown boxes, to make the increases to the result of the profit and loss account (key [00409]) and decreases to the same (key [410]) that proceed from the application of their specific taxation rules.