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V3156-17 ·5 December 2017 ·consulta-vinculante Medium impact
Tax

Non-resident's agricultural income in Spain taxed under IRNR

A co-operative enquires about the tax position of a non-resident shareholder based in Germany who supplies olives from a farm in Spain. The tax authority determines that income from an agricultural enterprise located in Spain is subject to the Non-Resident Income Tax (IRNR) via a permanent establishment.

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2017-12-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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