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V2845-16 ·21 June 2016 ·consulta-vinculante Medium impact
FISCAL

Benefits of an Andorran company's management support services taxed only in Andorra if no permanent establishment in Spain

A Spanish company asked whether the Spain-Andorra double taxation treaty prevents Spanish taxation of payments for management support services provided by an Andorran company. The DGT responds that, due to the absence of a permanent establishment in Spain, such benefits are only taxable in Andorra.

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2016-06-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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