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V1631-14 ·25 June 2014 ·consulta-vinculante Medium impact
Tax

German limited liability company (KG) deemed rent attribution entity in Spain

The DGT confirms that a German KG has no legal or fiscal personality in Spain and is not subject to GEBI as Germany is not considered a tax haven.

In 6 key points

Lifecycle

2014-06-25PublishedPublished 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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