9.7 Communication table of the net amount of the turnover
The dominant entities of a commercial group, non-resident taxpayers who have obtained income in Spain through a permanent establishment where applicable, credit institutions, insurance entities, collective investment institutions and mutual guarantee companies will complete this screen relating to the communication of the net amount of the turnover.
- 9.7.1 Groups of Companies, within the meaning of article 42 of the Commercial Code (including in the case of credit institutions and insurance companies)
- 9.7.2 Non-residents with more than one permanent establishment in Spain
- 9.7.3 Credit institutions, insurance companies and collective investment institutions and mutual guarantee companies