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V2370-14 ·10 September 2014 ·consulta-vinculante Medium impact
Tax

Fiscal residence and taxation of geological services in Algeria depend on the existence of a permanent establishment

A Spanish geologist working in Algeria for a Dutch company asks whether he should tax in Spain or Algeria. The DGT examines his fiscal residence and the application of the Double Taxation Agreement to determine the tax jurisdiction for his income.

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2014-09-10PublishedPublished 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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