Notification of net revenues in the tax period

The dominant entities of a business 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 net amount of business turnover" on page 21 of form 200, in the manner 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 in accordance with article 42 of the Commercial Code, it must state in box [00987] the net amount of the turnover referring to the set of entities belonging to the group.

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

The obligation set out in this section also extends to credit entities and insurance entities in accordance with the accounting consolidation rules applicable to them in each case.

In this section, the declarant must state the tax identification number (NIF) of all entities that form part of the business group (or equivalent to the NIF of the country of residence, if it does not have a NIF in Spain), except for 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 the 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 taxpayer for the Non-Resident Income Tax who obtains income through a permanent establishment, and said taxpayer is also the owner of other permanent establishments located in Spanish territory, he/she must state the net amount of the turnover of all permanent establishments of the same natural person or entity owner in box [00988] .

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

When the holder is a natural person , he/she must complete the number of permanent establishments through which he/she operates.

When the holder is an entity , it must record the tax identification number (NIF) of all permanent establishments located in Spanish territory, except the one corresponding 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 marked respectively, boxes [00003], [00004], [00008] , [00024] and [00061] or [00025] and [00068] on page 1 of form 200, must enter in box [00989] the net amount of their turnover in the 2023 financial year.