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.
On October 19th 2017, the Tax Office published the CV 2669-17, which deals the obligation to submit a new informative declaration of assets and rights located abroad with respect to a previously informed property when the variation in the exchange rate used to determine its acquisition value has led to an increase in the value of the asset of more than EUR 20.000.
Inmaculada Pineda, Partner at B LAW & TAX, explains at the Official Spanish Chamber of Commerce in Belgium and Luxembourg, the Spanish Taxes to be considered by individuals living outside of Spain, with special focus on the tax benefits provided in the Spanish Personal Income Tax regulation for employees working outside of Spain and the tax situation of staff working for the European Union institutions.