Page 2C. Permanent establishments of a non-resident legal person or entity
In the event that a non-resident legal person or entity operates in Spanish territory by itself and through one or more permanent establishments, registration in the Census of Business Owners, Professionals and Withholders must be carried out by both the non-resident person or entity and its permanent establishments.
This section C) shall only be completed:
- when filing the registration declaration to request a NIF for a permanent establishment of a non-resident legal person or entity that operates in Spanish territory through a permanent establishment or
- When a declaration of modification of identification data is submitted (for example, when changing the company name or corporate name or logo) or the tax or notification address. In case of modification, the corresponding boxes from 122 to 125 must also be checked.
The most common will be the assignment of a definitive NIF given that the documentation that must be provided in most cases can be provided without delay, although if it is a branch it is necessary to register it in the Commercial Registry, which in this case would require a provisional NIF . If applicable, the application for the definitive NIF once all the documentation has been provided will be made through a census modification declaration by checking box 120.
Each permanent establishment will be identified with a specific name (box C2) which, in any case, will include a reference to the non-resident person or entity on which it depends (boxes C6, C7 and C8) and will be assigned its own Tax Identification Number, independent of the one assigned, where applicable, to the latter.