Tax return form for permanent establishments
Tax return form for Non-Resident Income Tax in the case of income obtained through a permanent establishment
The taxpayer of the Non-Resident Income Tax who obtains income through a permanent establishment located in Spanish territory, whether it is a natural person or a legal person, must file the Tax return using the same return form as taxpayers of the Corporate Tax (form 200) and within the same deadlines, but using form 206 as the payment or refund document and the specific identification code for permanent establishments.