Skip to content
V2967-21 ·23 November 2021 ·consulta-vinculante Medium impact
Tax

Branch of a fund management company qualifies as a business and permanent establishment in Spain

A branch of a German management company manages real estate for an investment fund without legal personality. The DGT determines that the branch is the taxable person for VAT purposes and constitutes a permanent establishment as it possesses its own resources.

In 6 key points

Lifecycle

2021-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact