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V1076-10 ·20 May 2010 ·consulta-vinculante Medium impact
Tax

No permanent establishment if activities are auxiliary and no management office exists

A French company asked whether using warehouses in Spain through its subsidiary constitutes a permanent establishment. The DGT responds that it will not, provided the activities are auxiliary or preparatory and the head office does not have a management office in the country.

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2010-05-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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