Entity in Income Attribution established abroad (boxes 74 to 77)
Entities established abroad whose legal nature is identical or analogous to that of entities for the attribution of income established in accordance with Spanish laws will be considered as such.
The form of taxation will depend on whether or not they are considered to have a presence in Spanish territory:
With presence in Spain (box 74)
The entity attributing income is considered to have a presence in Spanish territory when it carries out an economic activity in Spanish territory, and all or part of it is carried out, continuously or regularly, through facilities or workplaces of any kind, or acts therein through an agent authorized to contract, in the name and on behalf of the entity.
Resident members will be taxed under IRPF or IS , depending on whether they are taxpayers under one tax or the other, on the attributed income, which will have the nature derived from the activity or source from which it comes.
In addition, these entities will be taxpayers of the IRNR and must submit an annual self-assessment.
The type of entity that applies, from among the following, must be entered in box 75:
|
LETTER |
ENTITY CLASS |
|---|---|
|
N |
Corporation, Association or Entity with its own legal personality Corporation or independent entity, but without its own legal personality Unitary set of assets belonging to two or more persons without their own legal personality Other entities under the income attribution regime established abroad, WITH presence in Spain |
No presence in Spain (box 76)
The entity attributing income is considered not to have a presence in Spanish territory when it obtains income in Spanish territory without carrying out an economic activity there in the manner described in the previous subsection.
Resident members will be taxed under IRPF or IS , depending on whether they are taxpayers under one tax or the other, on the attributed income, which will have the nature derived from the activity or source from which it comes.
Non-resident members will be considered taxpayers of IRNR without a permanent establishment.
You will indicate in box 77 that type of entity.