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V1594-14 ·20 June 2014 ·consulta-vinculante Medium impact
Tax

No permanent establishment for software and scanner installation in Spain

An Andorran company asks whether installing software and scanners at Spanish clients constitutes a permanent establishment and whether it must tax the licence fees. The DGT concludes there is no permanent establishment, but the use of equipment and software may generate taxable royalty income.

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2014-06-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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