Filing the return.
Regulation: Article 21 TRLIRNR
Non-resident Income Tax taxpayers who obtain income through a permanent establishment, who may be natural persons or legal entities, are required to file a declaration within twenty-five calendar days following the six months following the conclusion of the tax period.
In the cases of conclusion of the tax period due to the causes regulated in article 20.2 of the TRLIRNR, the filing period will be within the first twenty calendar days of the months of April, July, October and January, taking into account the quarter in which the event included in such cases occurs.
To submit the declaration, the permanent establishments will in all cases use the declaration model 200, included in Annex I of this Manual.
This form 200 must also be presented by natural persons taxpayers of non-resident Income Tax who obtain income in Spain through permanent establishment.
However, taxpayers whose declaration period had begun prior to the entry into force of Order HFP /379/2022, of 28 of April, which approves the Income Tax declaration models for non-residents (permanent establishments) for tax periods starting on January 1, 2021, they must submit the declaration within 25 calendar days following the entry into force of the aforementioned Order, unless they choose to present the declaration using the models contained in Order HAC /560/2021, of June 4, which approved the declaration models applicable to tax periods beginning between January 1 and December 31, 2020, in which case the filing period will be the general one set out in the first paragraph of this section, or one month from the date on which the produces the conclusion of the tax period for the reasons regulated in article 20.2 of the TRLIRNR.
Model 200 will not be used in the following cases:
In the declaration of the complementary lien , which must be made in form 210, approved by Order EHA /3316/2010, of December 17 ( BOE of the 23rd).
In the cases 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 natural resource exploitation activities , which will be used model 210. However, if the taxpayer chooses to apply the general regime for permanent establishments developed in this Chapter, they must use form 200 or the aforementioned model.
Filling in form 200
Given the peculiarities of these taxpayers, in completing form 200 there are a series of specialties:
Existence of a space reserved for the signature of the declarant or representative of the permanent establishments on page 1 of form 200.
Use of box  “Permanent establishment” provided on page 1 of form 200.
Consignment in section A of page 2 of form 200 of the identification data and the tax domicile of the natural or legal person residing in Spain that holds the representation of the permanent establishment.
Use of model 206 as a deposit or return document. This model is included in Annex I of this Manual.
The issues related to the place of presentation of the declaration, attached documentation, where it is entered, how it is returned and waiver of the return are those discussed in Chapter 1 of this Manual.
Permanent establishments must accompany the declaration model, where applicable, the informative report referred to in ordinal 2 of article 18.1.b) of the TRLIRNR, in the manner indicated in the Chapter 1 of this Manual.