Other obligations of permanent establishments

Regulation: Articles 22 and 23 TRLIRNR

Permanent establishments have the following obligations:

• Keep your separate accounting , and comply with the rest of the accounting, registration or formal obligations required of resident entities by the Corporate Tax regulations.

• They are subject to the same regime of withholdings and installment payments as entities resident in Spain, the development of which is carried out in chapter 18 of this Practical manual.

  In accordance with the above, fractional payments will be carried out in the same models as the rest of the Corporation Tax taxpayers. These models are also applicable by entities under the income attribution regime established abroad with a presence in Spanish territory. These entities must make installment payments under the same terms as non-resident Income Tax taxpayers with permanent establishment in Spain, for the amount that corresponds to the part of income attributable to non-resident members.

  Permanent establishments also have the obligation to practice withholding and deposit on account under the same terms as an entity resident in Spanish territory.

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