Skip to content
V0029-15 ·9 January 2015 ·consulta-vinculante Medium impact
Tax

A non-resident company's acquisition of commercial property may constitute an establishment in Spain

A non-resident company wishes to acquire property in Spain to rent it to third parties through a linked Spanish limited liability company. The DGT states that this economic activity constitutes an establishment for the non-resident entity.

In 6 key points

Lifecycle

2015-01-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact