A. Scope of application
Regulation: DA 70. Four.1 Law 31/2022
The following taxpayers may apply this reservation:
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Taxpayers who have their tax domicile in the Balearic Islands.
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Taxpayers who do not have their domicile in the Balearic Islands, when they operate in the Balearic Islands through a permanent establishment.
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Entities not resident in Spanish territory, when operating in the Balearic Islands through a permanent establishment, for the income obtained through it.