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V3144-16 6 July 2016 · SG de Impuestos sobre las Personas Jurídicas Criterion in force
IS · establecimiento permanente

Gains from a purchase and sale operation in Italy without a permanent establishment are taxable in Spain

A Spanish company asks whether it must pay Spanish Corporate Tax and Italian VAT on a purchase and sale operation in Italy, where goods do not leave the country. The DGT determines that the gains are taxable in Spain on the basis of residence and that the operations are not subject to Spanish VAT.

The question raised

Cuestión planteada Si actuando en Italia sin establecimiento permanente para esta operación, si debe tributar en IVA italiano al tener un NIF con letra N y si debe tributar en el Impuesto sobre Sociedades español.

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