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V1408-15 ·5 May 2015 ·consulta-vinculante Medium impact
Tax

Joint ventures may establish separate permanent establishments

The DGT confirms that construction consortia abroad may be considered independent permanent establishments if they carry out distinct activities under separate management, and must apply the exemption regime under Article 22 of the LIS.

In 6 key points

Lifecycle

2015-05-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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