Tax Agency: Census Modifications - Data relating to the Income Tax for Non-Residents

Yes, to determine the tax base of permanent establishments, through the presentation of the census declaration, form 036.

General System.
Permanent establishment whose operations carried out do not close a complete commercial cycle determining income in Spain, activities included in article 18.3 of the consolidated text of Law IRNR .
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 natural resource exploration activities, activities included in article 18.4 of the consolidated text of Law IRNR .

Yes, you can opt for the general regime, under the terms of article 18.4 of the Revised Text of the IRNR Law, by requesting registration and indicating the date when submitting the census declaration of commencement of activity.

This option will be effective for the entire duration of the construction, installation or assembly or the activity that constitutes the permanent establishment.

Yes, they are required to file a declaration for Non-Resident Income Tax, and will be required to file a census declaration, form 036, requesting registration in said obligation and indicating the date.

Yes, you are required to file a declaration for Non-Resident Income Tax and will be required to file a census declaration, form 036, requesting registration in said obligation and indicating the date.

During the month of February of the year from which it must take effect, provided that the tax period to which the aforementioned option refers coincides with the calendar year; otherwise, the term of 2 months counted from the start of the said tax period or within the period between the start and the end of the period for making the first payment corresponding to the said tax period when this latter period is less than 2 months.

Census Modifications

Data on Non-Resident Income Tax

Permanent establishments or entities in attribution of income established abroad with a presence in Spanish territory, taxpayer of the IRNR Should they indicate the type or regime of permanent establishment?

What types or regimes of permanent establishments are established?

Permanent establishments whose activity in Spanish territory consists of construction, installation or assembly works lasting more than six months, seasonal economic activities or operations, or natural resource exploration activities. Can they opt for the application of the general regime?

If a permanent establishment has opted for the general regime, under the terms of article 18.4 of the Revised Text of the IRNR Law for what period do its effects last?

Do permanent establishments have to pay taxes in Spanish territory?

If permanent establishments and entities in attribution of income established abroad with a presence in Spanish territory, taxpayers of the Non-Resident Income Tax, want to opt for the fractional payment method of article 40.3 of Law 27/2014, within what period must they do so?