Skip to main content
Practical Handbook for Companies 2021

Box 00046 Entity under the income apportionment system incorporated abroad with presence on Spanish territory

This box should be ticked by entities under the income attribution system constituted abroad with a presence in Spanish territory, under the terms established by article 38 of Royal Legislative Decree 5/2004, of 5 March, approving the revised text of the Law on Non-Residents' Income Tax.