All professionals, individual entrepreneurs or companies that pay rents for commercial premises or offices are required to submit Form 115, provided they are urban real estate.
The IRNR is a direct tax that must be paid by those workers who have obtained an income, both in money and kind, within Spanish territory.
Personal Income Tax. Withholdings and payments on account. Income from work and economic activities, awards and certain capital gains and income allocations.
Through Form 368 the company must inform the tax authorities of the VAT charged on their telecommunications, radio and television broadcasting or electronically supplied services, even if there has been no activity.