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V0887-22 ·26 April 2022 ·consulta-vinculante Medium impact
Tax

No permanent establishment if agency lacks authority to contract on Italian entity's behalf

An Italian company uses agency and logistics services in Spain to supply goods. The DGT examines whether this constitutes a permanent establishment for the Italian entity.

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2022-04-26PublishedPublished 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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