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V0196-16 ·20 January 2016 ·consulta-vinculante Medium impact
Tax

Foreign investment advisory services may be exempt from IRNR if used abroad

A Spanish company asked whether payments to Mexican and US firms for selling shares in a Mexican subsidiary were taxable in Spain. The DGT states that if the service is used for foreign economic activities, it is not considered income derived in Spanish territory.

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2016-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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