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A Northern Ireland company proposes to operate in Spain via a permanent establishment for importing and re-selling coal. The DGT determines that the entity must be taxed under the Income Tax on Non-Residents on profits attributable to the establishment and examines its VAT liability for operations.
Cuestión planteada 1. ¿El establecimiento permanente deberá presentar el Impuesto de Sociedades en España por las operaciones realizadas, teniendo en cuenta el Convenio Hispano-Británico?
Si la entidad norirlandesa actúa en España a través de un establecimiento permanente, España podrá gravar los beneficios imputables a este conforme al Convenio Hispano-Británico. La entidad tendrá la consideración de contribuyente del Impuesto sobre la Renta de No Residentes. Respecto al IVA, las ventas en España estarán sujetas al impuesto si existe establecimiento permanente, mientras que las entregas a Irlanda estarán exentas si se cumplen los requisitos de exportación intracomunitaria.
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