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A Finnish company asks whether renting a warehouse in Spain and using buying and selling agents constitutes a permanent establishment for corporate income tax and VAT. The DGT states that the determination depends on whether the activities are auxiliary or whether agents act independently or under the company's control.
Cuestión planteada Régimen fiscal aplicable a efectos del Impuesto sobre la Renta de no Residentes y del Impuesto sobre el Valor Añadido.
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