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V3117-17 ·30 November 2017 ·consulta-vinculante Medium impact
Tax

Non-residents running tourist property via civil society will be taxed with permanent establishment

Two non-residents ask whether they can operate a tourist property with hotel services through a civil society or community of property. The DGT responds that, by carrying out an economic activity, members will be taxed on attributed revenues with permanent establishment.

In 6 key points

Lifecycle

2017-11-30PublishedPublished 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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