Introduction

Until January 1, 1999, the Personal Income Tax and Corporate Tax laws regulated two tax regimes, personal obligation to contribute for residents and the actual obligation for non-residents. As of that date, with the appearance of Law 41/1998, of December 9, regulating the Income Tax of non-residents, the obligation is eliminated real and non-residents begin to pay taxes as taxpayers of the Non-Resident Income Tax, although the distinction is maintained between taxpayers who obtain income in Spain through permanent establishment and without mediation thereof.

In the current regulation of the taxation of income obtained in Spain by non-resident Income Tax taxpayers through permanent establishment , contained in the consolidated text of the Tax Law on Non-Resident Income (TRLIRNR), approved by Royal Legislative Decree 5/2004, of March 5, the reference to the Corporate Tax Law is constant, so it has been considered convenient for the aforementioned taxpayers to use the same declaration models as Corporation Tax taxpayers.

On the other hand, in accordance with the current regulation of the income attribution regime, the entities in the income attribution regime established abroad with a presence in Spanish territory, that is, those that develop an economic activity in said territory, have the character of taxpayers of the Income Tax of non-Residents , constituting the tax base the part of income obtained in Spanish territory that is attributable to the members non-residents of the entity.