Entity in Income Attribution established in Spain (boxes 70 to 73)

Article 35.4 of General Tax Law 58/2003 provides that, in the laws in which this is established, the following will be considered taxpayers: unclaimed estates, communities of property and other entities that, lacking legal personality, constitute an economic unit or a separate patrimony susceptible to taxation.

With economic activity (box 70)

In the case of entities under an income attribution regime that carry out an economic activity in Spanish territory , box 70 “Entity under income attribution regime established in Spain with economic activity” will be checked.

Members who are not resident in Spanish territory will be taxpayers of the Income Tax for Non-Residents with a permanent establishment.

Without economic activity (box 72)

In the case of entities in attribution of income that do not carry out an economic activity , boxes 72 “Entity in attribution of income established in Spain without economic activity” must be completed.

Members not resident in Spanish territory will be taxpayers of the Non-Resident Income Tax without a permanent establishment.

Entity class (boxes 71 and 73)

Likewise, the class of entity shall be entered in box 71 or 73, as appropriate, from among the following: