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V0306-14 ·10 February 2014 ·consulta-vinculante Medium impact
Tax

No permanent establishment for a UK LLP carrying out marketing activities in Spain

A UK limited liability partnership with an office in Spain for marketing and sales seeks to know whether it has a permanent establishment for IRPF and VAT purposes. The DGT determines that no permanent establishment exists for its members if the activities are preparatory or auxiliary and lack the power to enter into contracts.

In 6 key points

Lifecycle

2014-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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