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V0655-14 ·10 March 2014 ·consulta-vinculante Medium impact
Tax

Spanish company's Costa Rica profits only taxable in Spain if no permanent establishment there

A Spanish engineering company provides services to Costa Rica's administration from Spain without having a permanent establishment there. The DGT determines that, under the double taxation treaty, Costa Rica cannot withhold taxes on these profits and the company must request a refund in that country.

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2014-03-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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