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V0452-23 ·28 February 2023 ·consulta-vinculante Medium impact
Tax

Absence of permanent establishment depends on premises availability and agent or subsidiary actions

A Danish company asks whether its activities in Spain via a logistics operator and a subsidiary constitute a permanent establishment. The DGT concludes there is no permanent establishment due to premises if the operator is independent and does not assign specific space, nor through an agent if the subsidiary sells under its own name.

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2023-02-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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