11.9.1.7 Other obligations of permanent establishments

Permanent establishments are required to keep separate accounting records, and the rest of the accounting, registration or formal obligations required of resident entities under the Corporate Tax regulations. They are also subject to the same withholding and split payment regime as entities resident in Spain. In accordance with the above, split payments will be made using the same forms as the rest of the taxpayers of the Corporate Tax. These same models are also applicable to entities under the income attribution regime established abroad with a presence in Spanish territory. These entities must make split payments under the same terms as non-resident income tax payers with a permanent establishment in Spain, for the amount corresponding to the portion of income attributable to non-resident members.

They are required to withhold and make payments on account under the same terms as an entity resident in Spanish territory.

Taxpayers of the Non-Resident Income Tax who operate through a permanent establishment are required to appoint a representative, a natural person or legal entity with residence in Spain, to represent them before the Tax Authority. The communication to the Tax Administration will be carried out within two months from the appointment, and will be made to the Delegation of the State Agency of the Tax Administration where the declaration for this tax must be submitted, accompanying said communication with the express acceptance of the representative.