Doctrine by topic · DGT Observatory

Fixed Base: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 20 rulings · 2014–2026

Current position

Income from independent professional services provided by non-residents can only be taxed in Spain if the professional has a fixed base in Spanish territory or if the activity is physically carried out in Spain. In the absence of a fixed base and if the activity is performed entirely from the country of residence, the taxing power belongs exclusively to the State of residence. The mere opening of bank accounts does not constitute a fixed base.

The DGT's position has remained constant over time, consistently applying the criteria of treaty models to determine the existence of a fixed base. Rulings confirm that the fixed base is the determining element for shifting the taxing power of professional services from the country of residence to Spain. No doctrinal changes are observed, but rather a repeated application of permanent establishment regulations.

Turning points

  1. V1846-15

    Establishes that the use of client premises or offices by professionals could constitute a fixed base to subject income to taxation in Spain.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V0238-25 5 Mar 2025

Consulting fees for WHO not exempt due to non-functional status

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del trabajoactividades económicasorganismos especializadosbase fijarenta mundial LIRPF — Ley 35/2006 del IRPF art. 2LIRPF — Ley 35/2006 del IRPF art. 5
Affects CompanyExpat · Non-residentIndividual
V0366-18 12 Feb 2018

Optician therapeutic health services exempt from VAT

SG de Fiscalidad Internacional
exención de asistencia sanitariabase fijaestablecimiento permanenteenseñanza profesionalconvenio de doble imposición LIVA — Ley 37/1992 del IVA art. 4LIVA — Ley 37/1992 del IVA art. 5
Affects CompanyExpat · Non-residentIndividual

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