Skip to content
V0036-17 ·10 January 2017 ·consulta-vinculante Medium impact
Tax

Service preparation compensation may be deemed untaxable business benefit in Spain

A Malaysian resident company seeks advice on the tax regime for compensation received from its share trading activities. The DGT states that if the amount covers the work and resources used in the operation, it could be classified as economic activity income and thus exempt from Spanish taxation if no permanent establishment exists.

In 6 key points

Lifecycle

2017-01-10PublishedPublished 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