Partner-attended · reply within 24 business hours
Language
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.
The DGT confirms that construction consortia abroad may be considered independent permanent establishments if they carry out distinct activities under separate management, and must apply the exemption regime under Article 22 of the LIS.
Cuestión planteada 1. Se plantea si podría considerarse cada uno de los consorcios por separado un establecimiento permanente, siempre y cuando en cada uno de ellos se cuente con la adecuada gestión separada, de manera que pueda ser posible la realización de la actividad por sí misma. Y si para aquellos consorcios que hayan solicitado la exención del Ministerio de Hacienda conforme al artículo 50.2 del texto refundido de la Ley del Impuesto sobre Sociedades, es aplicable el régimen fiscal establecido para las rentas obtenidas por las uniones temporales de empresas que operan en el extranjero.
Las sociedades pueden operar mediante distintos establecimientos permanentes en un mismo país si realizan actividades claramente diferenciables y cuentan con una gestión separada que permita la realización de la actividad por sí misma. Para las fórmulas de colaboración análogas a las uniones temporales de empresas, las rentas positivas obtenidas en el extranjero mediante un establecimiento permanente estarán exentas si se cumplen los requisitos del artículo 22 de la LIS. En caso de existir varios establecimientos permanentes, estos se considerarán de manera aislada para la aplicación de la norma.
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.