Census Modifications
Skip information indexData relating to Non-Resident Income Tax
Yes, to determine the tax base of permanent establishments, through the presentation of the census declaration, form 036.
- General System.
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Permanent establishment whose operations do not close a complete commercial cycle determining income in Spain, activities included in article 18.3 of the consolidated text of Law IRNR .
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Permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works whose duration exceeds six months, seasonal or seasonal economic activities or exploitations, or natural resource exploration activities, activities included in article 18.4 consolidated text of the Law IRNR .
Yes, you may opt for the general regime, in the terms of article 18.4 of the Consolidated Text of the IRNR Law, by requesting registration and indicating the date when submitting the census declaration of beginning of activity .
This option will take effect for the entire duration of the construction, installation or assembly or activity that constitutes the permanent establishment.
Yes, they are required to submit a declaration for the Non-Resident Income Tax, and they will be required to submit a census declaration, form 036, requesting registration with said obligation and indicating the date.
Yes, you are required to submit a declaration for the Non-Resident Income Tax and will be required to submit a census declaration, form 036, requesting registration with said obligation and indicating the date.
During the month of February of the year from which it must take effect, provided that the tax period to which the aforementioned option refers coincides with the calendar year; otherwise, the term of 2 months counted from the start of the said tax period or within the period between the start and the end of the period for making the first payment corresponding to the said tax period when this latter period is less than 2 months.