Declaration of other permanent establishments

Non-resident income tax payers who obtain income in Spain through more than one permanent establishment, must state in their declaration the net amount of turnover of the set of permanent establishments of the same natural person or entity holding the title in the box [00988] "Net turnover of all permanent establishments of the same natural person or entity" of section "Non-residents with more than one permanent establishment" from page 21 of form 200 (in this regard, see the Chapter 2of this Manual).

When the holder is a natural person , the number of permanent establishments through which it operates must also be completed in the corresponding box in the section mentioned in the previous paragraph.

When the holder is an entity, must record the tax identification number (NIF) of all permanent establishments located in Spanish territory (except the one corresponding to the establishment to which the declaration refers).

If the number of boxes appearing on page 21 of form 200 is insufficient, the Sociedades WEB form will generate additional sheets.