Entities under the income attribution regime established abroad with a presence in Spanish territory (N)

(Art. 38 of Royal Legislative Decree 5/2004, of March 5, approving the Revised Text of the Law on Income Tax for Non-Residents)

• Original and photocopy of the document proving the existence of the entity and justification of its presence in Spain. Entities that carry out an economic activity in Spanish territory, and all or part of this activity is carried out, continuously or regularly, through facilities or workplaces of any kind, or act therein through an agent authorized to contract, in the name and on behalf of the entity, shall be deemed to have presence.
• Original and photocopy of the document proving the appointment of a representative residing in Spain.
• Photocopy of the NIF of the representative, who will be the person who signs the census declaration. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF , provided that he/she authorizes the bodies of the AEAT to verify his/her identity data.