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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 30 results.
Supervision of a construction project over 12 months constitutes a permanent establishment
V1633-26
No permanent establishment if staff only carry out administrative or auxiliary tasks
V1484-26
Requisitos para que una oficina de representación sea considerada establecimiento permanente en el IVA
V2564-25
Requirements for the qualification of a permanent establishment for VAT purposes
V0861-25
Los servicios contables prestados desde España para Venezuela solo tributan en España si no hay establecimiento permanente
V2240-24
Remote work from home under public health measures does not constitute a permanent establishment
V0066-22
No permanent establishment where an independent logistics operator provides services without premises available to the company
V3248-20
No retention of IRNR if Swiss entity has no permanent establishment in Spain
V1564-20
Bar-cafetería activity in Lanzarote deemed permanent establishment
V1008-20
No permanent establishment if no fixed business location or recurrent activity in Spain
V2221-19
Análisis de la posible existencia de un establecimiento permanente para una federación suiza en España
V2102-18
Hiring a Spanish production executive does not constitute a permanent establishment
V1298-18
Professional activity in a Spanish law firm may constitute a permanent establishment subject to IRNR
V0596-18
A Spanish server could constitute a permanent establishment if availability and activity criteria are met
V0066-18
Presence of a permanent establishment depends on continuity and available resources
V2138-17
La sucursal de una entidad noruega tiene la consideración de establecimiento permanente para el IRNR
V5074-16
Análisis sobre la posible existencia de un establecimiento permanente por la apertura de una base operativa en España
V4974-16
Rental income from properties in Ceuta qualifies for corporate tax bonus
V3553-15
Bonus on revenues in Ceuta or Melilla possible with fixed business location
V3555-15
Possibility of applying corporate tax relief for revenues from Ceuta permanent establishment
V3551-15
Benefits from consultancy services rendered from Spain not taxable in Algeria without a permanent establishment
V3395-15
La consideración de un buque como establecimiento permanente depende de si constituye un lugar fijo de negocios en un punto geográfico determinado
V2529-15
Long-term technical services may constitute a permanent establishment in Spain
V1956-15
Whether a permanent establishment exists depends on whether binding contracts are concluded with shipping companies
V1347-15
No permanent establishment if sales promotion and marketing only
V0860-15
A mooring point does not constitute a permanent establishment for a non-resident company
V1722-14
Opening a delegation in Spain may constitute a permanent establishment subject to IRNR, IAE and VAT
V1587-14
No permanent establishment for storage or intermediation activities
V1480-14
Presence of a permanent establishment depends on a dependent agent or fixed business location
V1479-14
No permanent establishment if activities are auxiliary and no management office exists
V1076-10
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