11.10.2 Specialties for completing Form 200

Entities established abroad with a presence in Spanish territory must mark the code [00046] in the "Characteristics of the declaration" section on the first page of form 200.

On page 2, section A, the representative of the entity must be identified.

On pages 3, 4, 5, 6, 7, 8, 9, 10 and 11, the Balance Sheet, the Profit and Loss Account, and the statement of changes in equity corresponding to the activities carried out by the entity in Spain must be included.

On page 13, keys [00409] and [00410], the corrections to the accounting result that are necessary to determine the taxable base must be made, which will be calculated in accordance with the rules established in article 38 of the Personal Income Tax Law.

In tax periods beginning in 2017, entities established abroad with a presence in Spanish territory are taxed at a tax rate of 25%. The same bonuses and deductions established for permanent establishments of non-resident individuals or entities may be applied to the full quota.

These entities must use form 206 as a payment or refund document.