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V2523-23 ·21 September 2023 ·consulta-vinculante Medium impact
Tax

Requirements for the consideration of a permanent establishment for VAT purposes

The DGT determines that the UK company's Spain office is not a permanent establishment due to lack of autonomy in service delivery and explains how to recover the VAT paid.

In 6 key points

How it affects those involved

The ruling clarifies VAT treatment for UK software companies with Spain-based development staff, confirming no permanent establishment status and outlining recovery mechanisms.

Lifecycle

2023-09-21PublishedPublished 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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