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V0132-14 ·22 January 2014 ·consulta-vinculante Medium impact
Tax

Different permanent establishments possible in same country if activities are distinguishable and separately managed

A company asked whether each oil extraction operation in which it participates via associations or consortia in the same country constitutes a separate permanent establishment. The DGT responded that this is possible if each activity is clearly distinguishable and has separate management enabling it to operate independently.

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2014-01-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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