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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Dutch company asks whether renting a boat in Spain with a mooring constitutes a permanent establishment under IRNR, VAT and Special Taxes. The tax authority confirms that rental income is subject to Spanish taxation and that no permanent establishment exists under VAT due to the absence of own human and technical resources.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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