Skip to content
V0702-15 ·3 March 2015 ·consulta-vinculante Medium impact
Tax

Requirements for tax exemption of a foreign permanent establishment

A Spanish company with property in the UK asks whether it can apply the exemption method for rental income there. The DGT examines whether foreign real estate activity constitutes a permanent establishment and an entrepreneurial activity.

In 6 key points

Lifecycle

2015-03-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact