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V1564-20 ·25 May 2020 ·consulta-vinculante Medium impact
Tax

No retention of IRNR if Swiss entity has no permanent establishment in Spain

A Swiss company providing medical training in Spain is queried on IRNR retention. The DGT states that if no permanent establishment exists, income is taxed only in Switzerland and is exempt in Spain.

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Lifecycle

2020-05-25PublishedPublished 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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