D. Detailed information on permanent establishments operating abroad

This table is found on page 2 bis of model 200 and must be used by Corporate Tax taxpayers who provide detailed information on permanent establishments that operate abroad, with respect to those that receive profits or losses in the subject tax period. of declaration.

The following information must be completed in this section:

• Field «Identification» . In this field, the identification of the entities to be reported must be collected. The completion of a code that does not conform to the “ NIF format” is permitted. This field must be completed whenever any of the remaining fields in each row are completed.

• Field «Country of tax residence» . In this field, the country of tax residence of the entities to be reported must be entered. The list of countries coded with two alphabetical characters will be displayed (for non-residents). This field must be completed whenever any of the remaining fields in each row are completed.

• Field «Volume of operations» . In this field, the volume of operations of the entities to be reported must be recorded. This is a numerical field that must be completed whenever any of the remaining fields in each row are completed.

• Field «Profit or loss they obtain in the tax period» . In this numerical field, the profit or loss that the reporting entities have obtained in the tax period must be recorded.

• Field «Sum of adjustments to the accounting result since the beginning of the activity» . In this numerical field, the sum of adjustments to the accounting result from the beginning of the activity of the entities to be reported must be recorded.

• Field «Sum of deductions for international DI. (art. 31 LIS ) accredited in previous periods» . In this numerical field, the sum of the deductions for international double taxation of article 31 of the LIS that the reporting entities have declared in previous periods must be recorded.