Introduction

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

In the current regulation of the taxation of income obtained in Spain by taxpayers of the Non-Resident Income Tax through a permanent establishment , contained in the consolidated text of the Non-Resident Income Tax Law (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 that the aforementioned taxpayers use the same declaration models as taxpayers of the Corporate Tax.

On the other hand, in accordance with the current regulations of the income attribution regime, the entities under the income attribution regime established abroad with a presence in Spanish territory, that is, those that carry out an economic activity in said territory, have the character of taxpayers of the Non-Resident Income Tax , the taxable base being the part of income obtained in Spanish territory that is attributable to the non-resident members of the entity.