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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A Spanish company inquired whether its sales in Portugal, conducted without a permanent establishment there, should be included in the calculation of turnover volume to determine the obligation to use the SII. The DGT ruled that they must be included, as they are transactions not subject to rules of location and are not carried out through a permanent establishment.
The tax team reviews your specific situation.
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