Box 00046 Entity under the income apportionment system incorporated abroad with presence on Spanish territory

entities under the regime of attribution of income incorporated abroad with presence in Spanish territory will mark this box , in the terms established by article 38 of Royal Legislative Decree 5/2004, of 5 March, which approves the consolidated text of the Non-Resident Income Tax Law.

To know the particularities of these taxpayers, see Chapter 15 of this Practical Manual.