The Spanish Tax Authorities, in their binding consultation V0066-22, dated 18/01/2022, analysed the possible consideration of Permanent Establishment (PE) of a company resident in the United Kingdom derived from the displacement to Spain of one of its employees to telework from his home.
In this case, as this was a unilateral decision by the employee, without the British company bearing any costs, it is understood that his home is not at the disposal of the company and, consequently, does not constitute a fixed place of business or, therefore, a PE.
The DGT, in its binding consultation V1067-21, of April 23, 2021, on the forgiveness of credits between sister entities, fully owned by the same company, establishes that in the absence of a special rule, it is considered that the dependent owner of the credit makes a distribution of reserves in kind to its parent, and that this contributes it to the other subsidiary. Nevertheless, with respect to the parent company, it points out that it obtains a taxable income, without prejudice to the fact that the exemption may be applied, and on the other hand the value of its participation in the entity to which the loan is forgiven is increased.
Given that the exemption on the perception of dividends reaches, from January 1, 2021, 5%, it should be understood that these write-offs within a group have a cost in the IS of the parent / group of 1.25% (5% x 25%).