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Practical Manual of Companies 2022.

Entities under the income apportionment system incorporated abroad with presence on Spanish territory

Law 46/2002, of December 18, of partial reform of the Personal Income Tax and which modifies the Laws of Corporate Taxes and Non-Resident Income Taxes included among the taxpayers of the latter tax on entities under the regime of attribution of income 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 it is necessary that all or part of the economic activities be carried out, on a continuous or habitual basis, through facilities or workplaces of any kind, or act there through an agent authorized to contract, in the name and on behalf of the entity.

article 38 of the TRLIRNR contains the tax rules for these entities with a presence in Spanish territory (see Chapter 15 of this Practical Manual). In particular, its tax base will be constituted by the part of the income that is attributable to the non-resident members of the entity, regardless of the place of obtaining it, and must be determined in accordance with the provisions of article 89 of Law 35. /2006, of November 28, of the Personal Income Tax.

Filling in form 200

Consequently, these entities will use the boxes [00409] and [00410] "Entities under the regime of attribution of income incorporated abroad with presence in Spanish territory (article 38 TRLIRNR)" of the page 13 of form 200 to make the adjustments that may arise due to the application of its specific tax rules.