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V2142-18 ·18 July 2018 ·consulta-vinculante Medium impact
Tax

Earnings attributable to a permanent establishment in the Iberian Peninsula cannot be used for Canary Islands Investment Reserve

A Canary Islands company asks whether having a rented office in Seville for quality control affects its Canary Islands Investment Reserve (RIC). The DGT responds that if such an office constitutes a permanent establishment, the attributable earnings cannot be used to fund the RIC.

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2018-07-18PublishedPublished 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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