Corporate Tax and Non-Resident Income Tax forms for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for tax periods beginning between January 1 and December 31, 2021
Order HFP/379/2022, of April 28, approving the Corporate Income Tax and Non-Resident Income Tax return models for permanent establishments and entities under the income attribution regime established abroad with a presence in Spanish territory, for tax periods beginning between January 1 and December 31, 2021, has been published in the BOE of May 4. Instructions are issued regarding the declaration and payment procedure and the general conditions and procedure for electronic submission are established.
por la que se aprueban los modelos de declaración del Impuesto sobre Sociedades y del Impuesto sobre la Renta de no Residentes correspondientes a establecimientos permanentes y a entidades en régimen de atribución de rentas constituidas en el extranjero con presencia en territorio español, para los períodos impositivos iniciados entre el 1 de enero y el 31 de diciembre de 2021, se dictan instrucciones relativas al procedimiento de declaración e ingreso y se establecen las condiciones generales y el procedimiento para su presentación electrónica.