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V1479-14 ·4 June 2014 ·consulta-vinculante Medium impact
Tax

Presence of a permanent establishment depends on a dependent agent or fixed business location

A UK company asks whether it has a permanent establishment in Spain by using a warehouse of its subsidiary and having a partner with contracting powers. The DGT determines that the presence of an agent with powers to conclude binding contracts constitutes a permanent establishment.

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2014-06-04PublishedPublished 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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