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V1347-15 ·29 April 2015 ·consulta-vinculante Medium impact
Tax

Whether a permanent establishment exists depends on whether binding contracts are concluded with shipping companies

A Spanish company asked whether changing from a maritime agency to a subcontracted entity providing administrative services would create a permanent establishment for non-resident shipping companies. The DGT states there is no fixed place of business, and the existence of a dependent agent will depend on whether the company continues to enter into binding contracts with shipping companies.

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Lifecycle

2015-04-29PublishedPublished 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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