Filing the return.
Regulation: Article 21 TRLIRNR
Non-resident Income Tax payers who obtain income through a permanent establishment, which may be natural persons or legal entities, are required to file a declaration within twenty-five calendar days following the six months after the end of the tax period.
In the cases of conclusion of the tax period for the reasons regulated in article 20.2 of the TRLIRNR, the deadline for submission will be within the first twenty calendar days of the months of April, July, October and January, depending on the quarter in which the event covered by such cases occurs.
To submit the declaration, the permanent establishments will in all cases use the declaration form 200, included in Annex I of this Manual.
This form 200 must also be submitted by natural persons taxpayers of the Non-Resident Income Tax who obtain income in Spain through a permanent establishment.
However, taxpayers whose declaration period had started before the entry into force of Order HFP /523/2023, of May 22, which approves the Income Tax return models for Non-Residents (permanent establishments) for tax periods beginning on or after January 1, 2022 , must file the return within 25 calendar days following the entry into force of the aforementioned Order, unless they choose to file the return using the models contained in Order HFP /379/2022, of April 28 , which approved the return models applicable to tax periods beginning between January 1 and December 31, 2021 , in which case the submission period will be the general one set out in the first paragraph of this section, or one month from the date on which early conclusion of tax period occurs for the reasons regulated in article 20.2 of the TRLIRNR.
Form 200 will not be used in the following cases:
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In the declaration of the complementary tax , which must be completed in form 210, approved by Order EHA /3316/2010, of December 17 ( BOE of the 23rd).
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In the case of permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works lasting more than six months, seasonal or seasonal economic activities or operations, or activities for the exploitation of natural resources, the form 210 will be used. However, if the taxpayer chooses to apply the general regime for permanent establishments developed in this Chapter, he/she must use Form 200 or the aforementioned Form.
Filling in form 200
Given the peculiarities of these taxpayers, there are a series of specialties when completing form 200:
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Existence of a reserved space for the signature of the declarant or the representative of the permanent establishments on page 1 of form 200.
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Use of box [00021] “Permanent establishment” provided on page 1 of form 200.
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Enter in section A of page 2 of form 200 the identification data and the tax address of the natural or legal person with residence in Spain who holds the representation of the permanent establishment.
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Using model 206 as a payment or refund document. This model is included in Annex I of this Manual.
The issues relating to the place of submission of the declaration, attached documentation, where it is entered, how it is returned and waiving the refund are discussed in Chapter 1 of this Manual.
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Permanent establishments must accompany the declaration form, where applicable, with the information report referred to in ordinal 2 of article 18.1.b) of the TRLIRNR, in the manner indicated in Chapter 1 of this Manual.