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V1093-24 ·22 May 2024 ·consulta-vinculante Medium impact
Tax

Employee teleworking does not constitute a permanent establishment in Spain

A German company asks whether sending its sales manager to Spain to work remotely creates a permanent establishment for VAT purposes. The DGT concludes that neither the appropriate structure nor the authority to hire employees is present.

In 6 key points

Lifecycle

2024-05-22PublishedPublished 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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