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Form 200. Corporate Income Tax Declaration 2019

11.9.1.6 Presentation of the declaration

Non-resident Income Tax taxpayers who obtain income through a permanent establishment, who may be natural persons or legal entities, are required to submit a declaration within twenty-five calendar days following the six months following the conclusion of the tax period. In the cases of conclusion of the tax period due to the causes referred to in letters a) to e) of the previous section, the submission period will be within the first twenty calendar days of the months of April, July, October and January, taking into account the quarter in which that the aforementioned event occurs in such cases.

However, taxpayers whose declaration period had begun prior to the entry into force of the Order approving the Income Tax declaration models for non-residents (permanent establishments) for tax periods beginning from on January 1, 2018, they must submit the declaration within 25 calendar days following the entry into force of the aforementioned Order, unless they choose to submit the declaration using the models contained in Order HFP /441/2018, of April 26, which approved the declaration models applicable to tax periods beginning between January 1 and December 31, 2017, in which case the filing period will be the general one set out in the first preceding paragraph of this section or, one month from the date on which the event referred to in letters a) to e) cited occurs, in such cases.

At this point, it is worth highlighting that natural persons taxpayers of non-resident income tax who obtain income in Spain through a permanent establishment must present the same model as resident entities, that is, model 200, corresponding to Corporate Tax.

This model will not be used in the following cases:

  1. in the declaration of the complementary tax, which must be made in form 210, approved by Order EHA /3316/2010, of December 17 ( BOE of 23).

  2. In the cases of permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works whose duration exceeds six months, seasonal or seasonal economic activities or exploitations, or activities of exploitation of natural resources, model 210 will be used. . However, if the taxpayer chooses to apply the general regime for permanent establishments, they must use form 200 or the aforementioned model.

When completing the declaration models there are a series of issues to take into account, given the peculiarities of these taxpayers. Among others, the following should be noted:

  • existence of a space reserved for the signature of the declarant or the representative of the permanent establishments (page 1).

  • use of code 00021 for permanent establishments provided for on page 1 of the model.

  • Enter in section A on page 2 of the form the identification data and tax domicile of the natural or legal person residing in Spain that represents the permanent establishment.

  • use of model 206 as a deposit or return document.

The issues relating to the place of submission of the declaration, documentation to be included in the envelope, where it is entered, how it is returned and waiver of the refund are those generally applied to Corporation Tax taxpayers. However, as a particularity, it should be noted that permanent establishments must accompany the declaration model, where applicable, the informative report referred to in article 18.1.b of the Non-Resident Income Tax Law.