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V1822-16 25 April 2016 · SG de Fiscalidad Internacional Criterion in force
IS · establecimiento permanente

Benefits of a permanent establishment in Bolivia may be taxed in both States under the Convention

A Spanish company has requested a ruling regarding its activities in Bolivia, specifically concerning the nature of its presence, VAT treatment on exports, and capital transfers. The DGT clarifies that taxation will depend on whether there is a subsidiary or a permanent establishment, as well as the application of VAT place of supply rules.

The question raised

Cuestión planteada Realiza cinco preguntas:

The DGT's ruling

Si la entidad tiene una filial en Bolivia, sus beneficios solo tributan en dicho país. Si es un establecimiento permanente, los beneficios se atribuyen a Bolivia y España debe eliminar la doble imposición. Las entregas de bienes a Bolivia pueden estar exentas de IVA si se cumplen los requisitos de exportación. Los servicios de consultoría no estarán sujetos al IVA si el destinatario es un empresario con sede o establecimiento permanente en Bolivia.

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