11.10.1 Taxation specialties

The Non-Resident Income Tax Law considers entities established abroad whose legal nature is identical to that of entities established in accordance with Spanish laws to be entities subject to income attribution regime.

When an entity under the income attribution regime established abroad carries out an economic activity in Spanish territory, and all or part of said activity is carried out, continuously or habitually, through installations or workplaces of any kind, or acts therein through an agent authorized to contract, in the name and on behalf of the entity (called "entity with a presence in Spanish territory" by the Non-Resident Income Tax Law, in its article 38), it will be a taxpayer of the aforementioned tax, and must submit an annual self-assessment, using form 200, referring to the part of income obtained in Spain attributable to its non-resident members .

The deadlines for filing this declaration will be the same as those indicated for filing the declaration by permanent establishments (see code 00021), although for these purposes the cessation of activity will be considered as the only determining fact for the early conclusion of the tax period instead of the five possible ones [a) to e)] for permanent establishments. In this regard, the deadline for submission will be within the first twenty calendar days of the months of April, July, October and January, depending on the quarter in which the activity ceases, unless the declaration period had begun prior to the entry into force of Order HFP /441/2018, of April 26, which approves the declaration model for tax periods beginning between January 1 and December 31, 2017.

These entities are required to appoint a representative, a natural person or legal entity residing in Spain, to represent them before the Tax Administration. The communication to the Tax Administration will be carried out within two months from the appointment, and will be made to the Delegation of the State Agency of the Tax Administration where the declaration for this tax must be submitted, accompanying said communication with the express acceptance of the representative.