The Spanish General Directorate of Taxes (GDT) recently issued a ruling (not yet published) confirming that the presence of an employee working remotely from home during the COVID-19 crisis and after the termination of public health measures will not result in a permanent establishment (PE) in Spain, under certain circumstances, following the application of the relevant tax treaty provisions.
Source EY
Latest Posts in "Spain"
- VAT IT eezi webinar – European E-Invoicing Spotlight: Greece, Poland, Croatia & Spain (Nov 27)
- VAT Neutrality and Tax Fraud: Implications of Recent Jurisprudence
- Spain Sets Timeline for Mandatory Private Sector eInvoicing and VERIFACTU Compliance
- Cargo Manifest Guide v2.11 Released: Updates on EDIFACT, Validations, and RSS Authorization
- Spain TEAC Clarifies Plastic Tax Refunds and VAT Correction for Fraudulent Transactions
