IRNR split payments option article 40.3 LIS

permanent establishments are required to make split payments under the same terms as entities resident in Spanish territory.

Likewise, the entities in attribution of income established abroad with presence in Spanish territory are obliged to make fractional payments, self-assessing and entering their amount under the conditions determined by regulation, in the same terms as permanent establishments in Spain.

Consequently, both permanent establishments and entities in attribution of income established abroad with a presence in Spanish territory may exercise the option (box 635 "High") provided for in article 40.3 of Law 27/2014 on Corporate Tax.