Notification of net revenues in the tax period

The dominant entities of a commercial group, non-resident taxpayers who have obtained income in Spain through a permanent establishment, credit institutions, insurance entities, collective investment institutions and mutual guarantee companies must complete the section "Communication of the amount net of turnover» on page 21 of model 200, as detailed below.)

1. Groups of companies, within the meaning of article 42 of the Commercial Code (including credit institutions and insurance companies)

When the declarant is the dominant entity of a group of companies under the terms of article 42 of the Commercial Code, it must be stated in box [00987] the net amount of the turnover referred to the group of entities belonging to the group.

If the tax period to which the turnover refers is less than the calendar year, the amount will be increased to the year.

The obligation included in this section also extends to credit institutions and insurance entities in accordance with the accounting consolidation rules that apply to them. are applicable in each case.

In this section, the declarant must state the tax identification number (NIF) of all the entities that are part of the commercial group (or equivalent to the NIF of the country of residence, if it does not have a NIF in Spain), except that of the parent company. or declarant.

2. Agricultural and/or livestock activities

When the reporting entity carries out agricultural and/or livestock activities, it must mark with an "X" the box corresponding to the performance of said activities on page 1 of form 200, and communicate in this section the Net amount of the turnover of the total of agricultural and/or livestock activities (box [01897]) and the amount of other operating income from said activities (box [01901]) .

3. Non-residents with more than one permanent establishment in Spain

When the declarant is a non-resident Income Tax taxpayer who obtains income through a permanent establishment, and said taxpayer is also the owner of other permanent establishments located in Spanish territory, he or she must state the net amount of the turnover of the set of permanent establishments of the same natural person or entity owner in box box [00988] .

This amount will be obtained from the sum of the amounts entered in box [00255] "Net amount of turnover (N, A, P)" on page 7 of form 200 of the same tax period, corresponding to each of the the permanent establishments that make up said group.

When the owner is a natural person , they must complete the number of permanent establishments through which they operate.

When the owner is an entity , they must enter the tax identification number (NIF) of all permanent establishments located in Spanish territory, except that which corresponds to the permanent establishment to which the declaration refers. .

4. Credit institutions, insurance companies, collective investment institutions and mutual guarantee companies

Taxpayers who are credit institutions, insurance entities, collective investment institutions or mutual guarantee companies, and who for this reason have respectively marked the boxes [00003], [00004], [00008] , [00024] and [00061] or [00025] and [00068] on page 1 of form 200, must be entered in the box [00989] the net amount of the turnover in the year 2022 .