The Official Spanish Chamber of Commerce in Belgium and Luxembourg, in collaboration with B LAW & TAX, has the pleasure to invite you to a workshop about ‘Spanish taxes for individuals living abroad: Tax residence conflicts and benefits provided for employment income and income obtained from EU institutions’ on Thursday, September 27 from 9:00 to 11:00 a.m.

Icíar Martínez de Blas, tax advisor at B Law and Tax, provides with expert advice on the Spanish tax obligations when purchasing a house.

The binding ruling V0066-18 of the Spanish Tax Office analyzes the evidences which determine that a server located in Spain is a “Permanent Establishment” (PE), based on OECD rules.

In this case, a trading company resident in Ireland is planning to install a server in Spain in order to be close to its market. The server will be controlled from Ireland, and there will not be any employees in Spain.