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V0569-14 ·4 March 2014 ·consulta-vinculante Medium impact
Tax

Tax treatment of a German professional in Spain depends on whether their activity constitutes a permanent establishment

A consultant asks how a German resident should tax themselves when working in their office three months a year. The DGT examines the case under two scenarios: as employment income or as independent professional services.

In 6 key points

Lifecycle

2014-03-04PublishedPublished 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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