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 Income Tax of non-residents who obtains income through a permanent establishment located in Spanish territory, whether he is a natural person or a legal entity, must present the Tax declaration in the same declaration model as the taxpayers of the Income Tax. Companies (form 200) and in the same terms, but using form 206 as a deposit or return document and the specific identification code of the permanent establishments.