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A British airline has requested a ruling on whether opening an office in Barcelona to sell international flight tickets and manage part of its operations constitutes a permanent establishment. The DGT has determined that a permanent establishment does exist because the activities are not merely auxiliary or preparatory in nature.
Cuestión planteada Existencia de un establecimiento permanente (EP) a efectos del Impuesto sobre la Renta de no Residentes por la apertura de una base operativa en Barcelona.
Existe establecimiento permanente cuando se dispone de un lugar de negocios fijo y se realizan actividades que no tienen carácter meramente preparatorio o auxiliar, sino que coinciden con la actividad principal de la empresa. En el caso de transporte aéreo internacional, los beneficios derivados de la explotación de aeronaves se someten a imposición según el Convenio. El establecimiento permanente debe llevar contabilidad separada y cumplir con las obligaciones del impuesto sobre Sociedades.
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