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V0542-15 ·11 February 2015 ·consulta-vinculante Medium impact
Tax

German engineering services only taxable in Spain if permanent establishment exists

A German company asks whether engineering services provided to a Spanish company must be taxed in Spain. The DGT responds that, under the double taxation treaty with Germany, such income is only taxable in Spain if the German company has a permanent establishment in Spain.

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2015-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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