Declaration of other permanent establishments

Taxpayers of the Non Resident Income Tax who obtain income in Spain through more than establishment must indicate in their declaration the net amount of the turnover all the permanent establishments of the same natural person or entity in box [00988] Net amount of turnover of all the permanent establishments of the same natural person or entity" in section Non-residents with more one permanent establishment" on page of Form 200 (in this regard, see of this Manual).

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

When the holder is an entity, must record 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).

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