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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Swiss entity asks whether its new operations in Spain, based on resident subsidiaries and marketing services, constitute a permanent establishment for VAT and IRNR. The DGT responds that no permanent establishment exists if agents lack the authority to negotiate or bind the entity.
The tax team reviews your specific situation.
Partner-attended · reply within 24 business hours
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