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V1227-14 ·7 May 2014 ·consulta-vinculante Medium impact
Tax

A Swedish sole trader is taxed as a physical person in Spain

A Swedish citizen asks whether registration as a single-member company in Sweden grants separate legal personality. The DGT states that, as a sole trader, it is a physical person, not a separate legal entity.

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2014-05-07PublishedPublished 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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