The Spanish tax System - Income Obtained Through A Permanent Establishment

GENERAL OVERVIEW

An entity will be understood to operate through a permanent establishment in Spanish territory when, on any basis, it has at its disposal in said territory, continuously or habitually, any kind of installations or workplaces in which it carries out all or part of its activity, or when it acts in said territory through an agent authorised to contract on behalf and for the account of the nonresident entity which habitually exercises such powers.

In particular, it is understood that the following constitute a permanent establishment: management headquarters, branches, offices, factories, workshops, warehouses, shops or other establishments, mines, petrol or gas wells, quarries, agricultural, forestry or livestock operations or any other place where prospecting for or extraction of natural resources takes places, and construction, installation and assembly works the duration of which exceeds 12 months.