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A dentist planning to reside in Andorra has enquired whether providing services at three Spanish clinics once or twice a week creates a permanent establishment. The DGT indicates that if the clinics regularly make their facilities available to her, a permanent establishment could exist, whether as a single entity or several, depending on the commercial coherence between the clinics.
Cuestión planteada Lugar de tributación de la actividad desarrollada en España si es residente en Andorra. La actividad realizada en España ¿podría dar lugar a considerar que dispone de establecimiento permanente en España?
Si la profesional dispone de una consulta y medios materiales en las clínicas de forma regular, existe un lugar de negocios fijo. Si las clínicas son de distintos clientes sin coherencia comercial, podrían considerarse tres establecimientos permanentes; si pertenecen a una misma organización, podría ser uno solo. En tal caso, las rentas imputables al establecimiento tributarán en España según el TRLIRNR y la entidad pagadora deberá practicar retención.
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