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A German company asks whether supervision and quality control of a construction project in Spain over 12 months constitutes a permanent establishment. The DGT determines that a permanent establishment exists when both duration and the nature of the activities are met.
Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.
What is published here, applied to a company or a specific case. The first meeting is free.
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