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

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

To learn about the specifics of these taxpayers, see Chapter 15 of this Practical Manual.