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V1840-15 ·11 June 2015 ·consulta-vinculante Medium impact
Tax

No retention in Colombia for Spanish company's cartography transfer due to lack of permanent establishment

A Spanish company asks whether it must pay retention in Colombia for the transfer of digital cartography ownership. The DGT responds that, lacking a permanent establishment in Colombia, such benefits are only taxable in Spain under the double taxation treaty.

In 6 key points

How it affects those involved

Spanish companies without a permanent establishment in Colombia are exempt from Colombian retention on digital cartography transfers, subject only to Spanish tax under the double taxation agreement.

Lifecycle

2015-06-11PublishedPublished 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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