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Practical Handbook for Companies 2021

Declaration of other permanent establishments

Non-resident income taxpayers who obtain income in Spain through more than one permanent establishment, must include in their tax return the net turnover of all the permanent establishments of the same individual or entity in the box [00988] "Net turnover of all the permanent establishments of the same individual or entity" in section "Non-residents with more than one permanent establishment" on page 21 of form 200 (in this respect, see Chapter 2 of this Manual).

When the holder is a natural person , the number of permanent establishments through which he/she operates must also be completed in the corresponding box in the section mentioned in the previous paragraph.

When the holder is an entity, the tax identification number (NIF) of all permanent establishments located in Spanish territory (except the one corresponding to the establishment to which the declaration refers) must be entered.

If the number of boxes appearing on page 21 of form 200 is insufficient, the Companies WEB form will generate additional sheets.