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V1722-14 ·3 July 2014 ·consulta-vinculante Medium impact
Tax

A mooring point does not constitute a permanent establishment for a non-resident company

A British company renting vessels in Spain asks whether a mooring point constitutes an establishment and how its income is taxed. The DGT determines that a mooring point is not an establishment and examines the possibility of exemption from the special transport tax.

In 6 key points

Lifecycle

2014-07-03PublishedPublished 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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