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V0671-16 ·18 February 2016 ·consulta-vinculante Medium impact
Tax

Online sale of electrical goods with physical storage deemed permanent establishment

A company asks whether online sales of electrical goods should be taxed as trade with or without a permanent establishment. The DGT responds that the presence of a physical space for connection and storage constitutes a permanent establishment.

In 6 key points

Lifecycle

2016-02-18PublishedPublished 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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