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Form 200. Corporate Income Tax Declaration 2019

11.9.1.6 Filing the declaration

Non-resident Income Taxpayers who obtain income through a permanent establishment, who may be natural persons or legal persons, are required to file a return within twenty-five calendar days following the six months after the end of the tax period. In cases of conclusion of the tax period for the reasons referred to in letters a) to e) of the previous section, the deadline for filing will be within the first twenty calendar days of the months of April, July, October and January, depending on the quarter in which the event referred to in such cases occurs.

However, taxpayers whose filing period began prior to the entry into force of the Order approving the tax return forms for Non-Resident Income Tax (permanent establishments) for tax periods beginning on or after 1 January 2018, must file their return within 25 calendar days of the entry into force of said Order, unless they choose to file the return using the forms contained in Order HFP /441/2018, of 26 April, which approved the tax return forms applicable to tax periods beginning between 1 January and 31 December 2017, in which case the filing period will be the general one set out in the first paragraph above of this section, or one month from the date on which the event referred to in letters a) to e) cited above occurs, in such cases.

At this point, it should be noted that individuals who are taxpayers of the Non-Resident Income Tax and who obtain income in Spain through a permanent establishment must submit the same form as resident entities, that is, form 200, corresponding to the Corporate Tax.

This model will not be used in the following cases:

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

  2. In the case of permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works lasting more than six months, seasonal economic activities or operations, or activities for the exploitation of natural resources, Form 210 will be used. However, if the taxpayer chooses to apply the general regime for permanent establishments, he or she must use Form 200 or the aforementioned Form.

When completing the declaration forms, there are a number 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 key 00021 for permanent establishments provided for on page 1 of the model.

  • record in section A of page 2 of the form the identification data and tax domicile of the natural person or legal entity with residence in Spain who represents the permanent establishment.

  • use of form 206 as a payment or refund document.

The issues relating to the place of filing the declaration, the documentation to be included in the envelope, where it is deposited, how it is returned and waiving the refund are those generally applied to corporate tax payers. However, as a peculiarity, it should be noted that permanent establishments must accompany the declaration form, where applicable, with the informative report referred to in article 18.1.b of the Non-Resident Income Tax Law.