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V0962-14 ·4 April 2014 ·consulta-vinculante Medium impact
Tax

A company may be tax resident in Spain if its effective management office is located here

A Polish engineer working for an English company from Spain asks whether the company has a permanent establishment and how both he and the company are taxed. The DGT states that a company will be tax resident in Spain if its management and control are exercised here and examines the criteria for personal tax residency.

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2014-04-04PublishedPublished 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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