9.7 Net turnover communication table

The dominant entities of a business group, non-resident taxpayers who have obtained income in Spain through a permanent establishment, where applicable, credit institutions, insurance entities, collective investment institutions and mutual guarantee companies must complete this screen regarding the communication of the net amount of the turnover.

1. 9.7.1 Groups of Companies, within the meaning of Article 42 of the Commercial Code (including in the case of credit institutions and insurance companies)
2. 9.7.2 Non-residents with more than one permanent establishment in Spain
3. 9.7.3 Credit institutions, insurance companies, collective investment institutions and mutual guarantee companies