Inmaculada Pineda, Partner, and Icíar Martínez, tax advisor at B Law & Tax, a firm specialized in tax advice to High Net Worth individuals, are at the offices of Banque de Luxembourg with the team specialized in Wealth Management. During these sessions, among other questions, it is being discussed from the Spanish taxation perspective the main tax issues to consider in relation to different investment vehicles of Luxembourg such us SOPARFI, SPF, SICAR, etc.
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.
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.