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Practical Manual of Companies 2021.

Chapter 15. Income tax for non-residents

  1. Introduction
  2. Definition of permanent establishment
  3. Income attributable to permanent establishments
  4. Taxable base
  5. Quantification of the tax debt
  6. Tax period and accrued amount
  7. Filing the return.
  8. Other obligations of permanent establishments
  9. Declaration of other permanent establishments
  10. Income apportionment organisations constituted abroad present in Spanish territory