Permanent establishments

When a non-resident natural person (box A2) operates in Spain through a permanent establishment (boxes A91 “Yes” and A92), he/she must enter the different name assigned to it in box A94.

If you operate several permanent establishments in Spain (you have entered 2 or more in box A92), you must indicate the different names assigned to each and every one of them in boxes A94, A96 and A98.

Unlike permanent establishments of legal persons and entities, permanent establishments of natural persons do not have their own NIF independent of the person on whom they depend.