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V3555-15 ·17 November 2015 ·consulta-vinculante Medium impact
Tax

Bonus on revenues in Ceuta or Melilla possible with fixed business location

A business association asks whether an entity with a mainland address can claim the bonus under article 33 of the LIS for its revenues in Ceuta, operating without employing staff on behalf of third parties but closing the commercial cycle there. The DGT states that in wholesale trade, the bonus applies if the activity is organised, directed, contracted and invoiced from a fixed business location in those territories, with necessary material and human resources.

In 6 key points

Lifecycle

2015-11-17PublishedPublished 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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