Non-resident person or entity on which the company depends

Each permanent establishment, in addition to registering individually in the Census of Business Owners, Professionals and Tax Withholders, must identify the non-resident person or entity on which it depends.

Therefore, in the event of declaring the registration of a permanent establishment, the non-resident entity on which it depends must be identified. For this purpose, you will enter the NIF (box C6), although the non-resident legal person or entity may not yet have NIF , its corporate name (box C7) and its state of residence (box C8)

Box C9 "Tax identification code of the State of residence / NIF - VAT(NVAT)" corresponds to article 4.2.d) of RD 1065/2007 identification of non-residents . The NIF - VATor, failing that, the tax identification code of the State of residence must be entered.