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Practical Manual for Companies 2023.

Special features applicable to these entities in Form 200

Entities established abroad with a presence in Spanish territory:

  • First, you must check box [00046] "Entity under the income attribution regime established abroad with a 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 you must include the Balance Sheet, the Profit and Loss Account and the Statement of changes in equity corresponding to the activities carried out by the entity in Spain.

  • In boxes [ ] and 00410] "Entities under the income attribution regime established abroad with a presence in Spanish territory (art. )" on page 13, necessary corrections must be made to the accounting result to determine the tax base, 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 be applied to the full quota.

  • These entities must use the model 206 as a payment or refund document.