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V2119-21 ·15 July 2021 ·consulta-vinculante Medium impact
Tax

Services rendered from a Spanish domicile by a Swiss resident may be taxable in Spain if a fixed base exists

A Swiss architect providing services from their Barcelona residence for a Swiss client is deemed to have a fixed base in Spain by the DGT.

In 5 key points

How it affects those involved

The presence of a fixed base in Spain triggers tax liability on professional services rendered from Spanish territory, regardless of the client's nationality.

Lifecycle

2021-07-15PublishedPublished 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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