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Practical Handbook for Companies 2021

Filing the return.

Regulation: Article 21 TRLIRNR

Taxpayers of Non-Resident Income Tax who obtain income through a permanent establishment, who may be individuals or legal entities, are obliged to file a return within twenty-five calendar days following the six months after the end of the tax period.

In the cases of conclusion of the tax period for the reasons regulated in article 20.2 of the TRLIRNR, the deadline for filing will be the first twenty calendar days of the months of April, July, October and January, according to the quarter in which the event in these cases occurs.

For the presentation of the declaration, the permanent establishments shall in all cases use declaration form 200, as shown in Annex I of this Manual.

This form 200 must also be filed by individuals taxpayers of Non-Resident Income Tax who obtain income in Spain through a permanent establishment.

However, taxpayers whose return period began prior to to the entry into force of Order HFP/379/2022, of 28 April, approving the tax return forms for non-resident income tax (permanent establishments) for tax periods beginning on or after 1 January 2021, must file the return within 25 calendar days following the entry into force of that Order, unless they choose to file the return using the forms contained in Order HAC/560/2021, of 4 June, which approved the return forms applicable to tax periods beginning between 1 January and 31 December 2020, in which case the filing deadline will be the general one set out in the first paragraph of this section, or one month to

Model 200 shall not be used in the following cases:

  1. In the declaration of the complementary tax, to be made in the model 210, approved by the Order EHA/3316/2010, of 17 December (BOE of 23 December).

  2. In the case of permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works whose duration exceeds six months, seasonal or seasonal economic activities or exploitations, or activities for the exploitation of natural resources, which will use the form 210. However, if the taxpayer opts for the application of the general regime for permanent establishments developed in this Chapter, he shall use form 200 or the aforementioned form.

Filling in form 200

Given the peculiarities of these taxpayers, there are a series of specialities in the completion of form 200, :

  • Existence of a space reserved for the signature of the declarant or the representative of permanent establishments on page 1 of form 200.

  • Use of the box [00021] "Permanent establishment" provided for on page 1 of form 200.

  • In section A of page 2 of form 200, enter the identification details and the tax address of the natural or legal person with residence in Spain who represents the permanent establishment .

  • Use of model 206 as a payment or refund document.This model is set out in Annex I of this Manual.

    The issues relating to where to file the return, accompanying documentation, where it is paid, how it is refunded and waiver of the refund are discussed in Chapter 1 of this Manual.

  • Permanent establishments must attach to the declaration form, where applicable, the information report referred to in the second paragraph of Article 18.1.b) of the TRLIRNR, as indicated in Chapter 1 of this Manual.