Box 134. IRNR [Form 036]

Box 134 must be completed when, in a declaration subsequent to the declaration of registration in the census of the permanent establishment or the entity in attribution of income established abroad with a presence in Spanish territory, in which census data relating to it should have already been completed on page 6, you wish to modify or add data to what was initially declared.

For more information, see the "Non-resident income tax" section of this guide.