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Practical guide for completing census form 036

EAR with presence in Spanish territory

In the case of entities under the income attribution regime ( EAR ) with a presence in Spanish territory, in accordance with the provisions of article 38.2 of the consolidated text of the Non-Resident Income Tax Law, approved by Royal Legislative Decree 5/2004, of March 5, the following must be included in the Census of Business Owners, Professionals and Withholders:

  • Tax identification number (box 800)
  • name and surname or company name or full name (box 801)
  • Participation rate (box 818) and allocation rate (box 859)