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V1082-14 ·14 April 2014 ·consulta-vinculante Medium impact
Tax

Italy could tax a resident consultant's fees earned working from Italy's client offices if such use constitutes a fixed base

A consultant resident in Spain asks whether Italy can tax his professional fees when working from his Italian client's offices. The DGT states that if the use of such offices constitutes a fixed base, Italy may tax income attributable to that base.

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2014-04-14PublishedPublished 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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