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Practical guide for completing census form 036

Permanent establishment of a non-resident entity (W)

(Art. 13 of Royal Legislative Decree 5/2004, of March 5, approving the Revised Text of the Non-Resident Income Tax Law)

A non-resident individual or entity carries out operations through a permanent establishment when:

  • for any reason has, on a continuous or regular basis, facilities or workplaces of any kind in which it carries out all or part of its activity; or
  • acts in Spain through an agent authorised to contract, in the name and on behalf of the non-resident person or entity, who habitually exercises such powers.

For this reason, documentation proving the existence of the permanent establishment in accordance with the above definition will be provided:

  • Document proving the appointment of a representative residing in Spain.
  • Photocopy of the NIF of the representative, who will be the person who signs the census declaration. If the interested party appears before the Tax Authority, it will not be necessary to provide a photocopy of the NIF , provided that he/she authorizes the bodies of the AEAT to verify his/her identity data.