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Practical Manual of Companies 2022.

Declaration of other permanent establishments

Non-resident Income Tax taxpayers who obtain income in Spain through more than one permanent establishment must state in their declaration the net amount of the figure of business of the group of permanent establishments of the same natural person or entity owner in box [00988] «Net amount of turnover of the group of permanent establishments of the same “natural person or entity” in section “Non-residents with more than one permanent establishment” on page 21 of form 200 (in this sense, see Chapter 2 of this Manual).

When the owner is a natural person the number of permanent establishments through which it operates must also be completed in the corresponding box in the section mentioned in the previous paragraph.

When the owner is an entity, the tax identification number (NIF) of all permanent establishments located in Spanish territory must be entered (except the one corresponding to the establishment to which the declaration refers) .

If the number of boxes that appear on page 21 of form 200 are insufficient, the WEB Companies form will generate additional sheets.