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V1466-18 ·30 May 2018 ·consulta-vinculante Medium impact
Tax

A PAC in Colombia may create a permanent establishment affecting ETVE tax treatment

A Spanish company seeking ETVE status asks whether a PAC investment in Colombia creates a permanent establishment. The DGT states that if a PAC carries out construction activities exceeding six months, it constitutes a permanent establishment, and the income may be exempt under the ETVE regime.

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2018-05-30PublishedPublished 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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