Non-resident income tax:income obtained with a permanent establishment
The most significant features of the taxation of non-resident taxpayers who carry out economic activities in Spanish territory through a permanent establishment are as follows
Information
Definition of permanent establishment
Concept of permanent establishment in Non-Resident Income Tax
Taxation of permanent establishments
Main features of the taxation of permanent establishments
Tax return form for permanent establishments
Tax return form for Non-Resident Income Tax in the case of income obtained through a permanent establishment
Tax rate for permanent establishments and supplementary taxation
Applicable tax rate and nature of supplementary taxation
Deductions applicable by permanent establishments
Deductions applicable to the tax payable
Permanent establishment and rented buildings
Obtaining income from the rental of real estate and its consideration as a permanent establishment
Permanent establishment and Agreements avoiding double taxation
Effect of an Agreements avoiding double taxation on taxation
Withholding tax on permanent establishments and payments in instalments
Withholding tax on income obtained, requirement to make withholding and payments in instalments
Representative of the permanent establishment
Obligation to appoint a representative