Obligation to declare for IRNR (boxes 634 and 637)

permanent establishments are required (box 634 “Registration”) to file a declaration (form 200) for the Non-Resident Income Tax, determining and paying the tax debt, within twenty-five calendar days following the six months after the conclusion of the tax period.

Likewise, when a entity under the income attribution regime established abroad carries out an economic activity in Spanish territory , and all or part of this is carried out, continuously or habitually, through installations or workplaces of any kind, or acts in it through an agent authorized to contract, in the name and on behalf of the entity, it will be a taxpayer of the Non-Resident Income Tax and will be obliged to present (box 634 "High") , in the terms established by the Minister of Economy and Finance, an annual self-assessment (form 200)