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V2175-14 ·6 August 2014 ·consulta-vinculante Medium impact
Tax

German KG profits may be taxed in Spain as foreign establishment earnings

A Spanish company asks whether profits from a German GmbH converted to KG should be attributed as profits from a foreign permanent establishment. The DGT responds that a KG is a rent attribution entity, and its profits are considered business profits obtained through a permanent establishment.

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2014-08-06PublishedPublished 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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