Michaela Merz

Spain – changes in spanish interpretation of the VAT permanent establishment

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The Spanish VAT authorities have recently published some public rulings concerning different questions related to the interpretation of the criteria for creating a permanent establishment for VAT purposes (hereinafter: ‘‘p/e’’) in Spain. The new interpretation seems to be a complete change from the previous Spanish legal position.

Link to the article:

Changes in Spain of VAT permanent establishment


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