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Form 200. Corporate Income Tax Declaration 2019

9.7.2 Non-residents with more than one permanent establishment in Spain

When the taxpayer is a non-resident Income Tax taxpayer who obtains income through a permanent establishment, and said taxpayer is also the owner of other permanent establishments located in Spanish territory, he or she must enter the net amount of the turnover of the group of permanent establishments of the same natural person or entity that owns code [00988]. This amount will be obtained from the sum of the amounts entered in code [00255] on page 7 of form 200 for the same tax period, corresponding to each of the permanent establishments that make up said group.

When the owner is a natural person, the number of permanent establishments through which it operates must also be completed in the corresponding field.

When the owner is an entity, the tax identification number (NIF) of all permanent establishments located in Spanish territory must be entered, except for the one corresponding to the establishment to which the declaration refers.