Branches (box C5)

The branch is a type of permanent establishment. Article 295 of the Commercial Registry Regulations defines a branch as:

“Any secondary establishment endowed with permanent representation and a certain management autonomy, through which the company's activities are developed, in whole or in part.” And article 300.1 says: “Foreign companies that establish a branch in Spanish territory must register it in the Commercial Registry corresponding to the place of their domicile... ….

It must be reflected in box C5, marking YES or NO, if it is a permanent establishment that the non-resident entity considers a branch.