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Practical Manual of Companies 2022.

Special features applicable to these entities in Form 200

Entities incorporated abroad with presence in Spanish territory:

  • They must first check the box [00046] “Entity under income attribution regime incorporated abroad with presence in Spanish territory” on page 1 of form 200.

  • On page 2, section A, the representative of the entity must be identified.

  • On pages 3, 4, 5, 6, 7, 8, 9, 10 and 11 the Balance Sheet, the Profit and Loss Account must be included and the Statement of changes in net worth corresponding to the activities carried out by the entity in Spain.

  • In boxes [00409] and [00410] «Entities under the regime of attribution of income incorporated abroad with presence in Spanish territory (art. 38 TRLIRNR )» on page 13, the corrections must be made to the accounting result that are necessary to determine the tax base, which will be calculated in accordance with the rules established in article 38 of the TRLIRNR .

  • In tax periods beginning within the year 2022 , entities incorporated abroad with a presence in Spanish territory are taxed at the tax rate of 25 percent . The same bonuses and deductions established for permanent establishments of non-resident individuals or entities may apply to the full fee.

  • These entities must use model 206 as an entry or return document.