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V0152-14 ·23 January 2014 ·consulta-vinculante Medium impact
Tax

A warehouse and commercial agents may establish a permanent establishment based on function and autonomy

A Finnish company asks whether renting a warehouse in Spain and using buying and selling agents constitutes a permanent establishment for corporate income tax and VAT. The DGT states that the determination depends on whether the activities are auxiliary or whether agents act independently or under the company's control.

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2014-01-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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