Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A company asked whether each oil extraction operation in which it participates via associations or consortia in the same country constitutes a separate permanent establishment. The DGT responded that this is possible if each activity is clearly distinguishable and has separate management enabling it to operate independently.
Cuestión planteada En relación con la aplicación del artículo 22 (exención de determinadas rentas obtenidas en el extranjero a través de un establecimiento permanente) del texto refundido de la Ley del Impuesto sobre Sociedades, y partiendo del cumplimiento de todos los requisitos establecidos en el mismo, se consulta si cuando una misma entidad dispone en un país extranjero de varias explotaciones petrolíferas (a través de participaciones en diferentes asociaciones o consorcios), constituye cada una de ellas un establecimiento permanente diferente.
Una entidad puede tener varios establecimientos permanentes en el extranjero, incluso en un mismo país, si existen instalaciones o lugares de trabajo donde se realice una actividad claramente diferenciable. Para ello, es necesario que cada una cuente con una gestión separada que sea un componente esencial de la actividad. En el caso de consorcios petroleros, la existencia de contabilidades independientes, personal y equipos propios, y un régimen jurídico y fiscal separado permite considerar cada explotación como un establecimiento permanente distinto.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.