Entities under the income apportionment system incorporated abroad with presence on Spanish territory
Law 46/2002, of 18 December 2002, on the partial reform of Personal Income Tax and amending the Corporate Income Tax and Non-Resident Income Tax Laws, included among the taxpayers of this latter tax the entities under the income attribution system incorporated abroad, distinguishing between those that have a presence in Spanish territory and those that do not, depending on whether or not they carry out economic activities in Spain.For there to be a presence in Spanish territory, all or part of the economic activities must be carried out, on a continuous or habitual basis, through facilities or workplaces of any kind, or act there through an agent authorised to contract, in the name and on behalf of the entity.
Article 38 of TRLIRNR contains the rules for taxation of these entities with a presence in Spanish territory (see Chapter 15 of this Practical Manual).In particular, its taxable base shall be constituted by the part of the income attributable to the non-resident members of the entity, regardless of the place where it is obtained, and shall be determined in accordance with the provisions of Article 89 of Law 35/2006, of 28 November, on Personal Income Tax.
Filling in form 200
Consequently, these entities shall use the boxes  and  "Entities under the system of attribution of income incorporated abroad with presence in Spanish territory (article 38 TRLIRNR)" on page 13 of form 200 to make the appropriate adjustments due to the application of their specific taxation rules.