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V3395-15 ·4 November 2015 ·consulta-vinculante Medium impact
Tax

Benefits from consultancy services rendered from Spain not taxable in Algeria without a permanent establishment

A Spanish company enquired whether it could claim the double taxation relief on an tax incurred in Algeria for engineering services. The DGT replied that, as there is no permanent establishment in Algeria, the profits are only taxable in Spain.

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2015-11-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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