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V0349-14 ·11 February 2014 ·consulta-vinculante Medium impact
Tax

Fiscal representative of a non-resident entity not jointly liable unless acting as payer or manager

A Spanish company asks whether it bears joint liability as fiscal representative of a German entity without a permanent establishment. The DGT responds that it will not be jointly liable under article 9.1 of the TRLIRNR if it does not act as a payer of taxes or manager of assets, nor under paragraph 4 if the entity has no permanent establishment.

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2014-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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