Can a SERVER in Spain be a permanent establishment?

To the extent that the server in Spanish territory used complies with all the requirements set forth below, it would have to be concluded that such server would constitute a permanent establishment in Spain.

Permanent establishment according to the OECD:

We must first analyze the Comments to article 5 of the OECD Model Convention (MCOCDE), according to which:

Definition of "permanent establishment":

"Paragraph 1 gives a general definition of the term "permanent establishment" which contains the essential characteristics of this concept for the purposes of the Convention, i.e. a different situs, a "fixed place of business". The paragraph defines "permanent establishment" as a fixed place of business by which an undertaking carries on all or part of its business. Thus, the conditions ...

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Reduction in Corporate TAX of Software development based on AI

Analyzed Modalities:

The creation of procedures developed in computer technology (software) is analyzed for its optimal commercialization, in the following way:

a) Through the perpetual, definitive, irrevocable, non-transferable and non-exclusive transfer for which the transferees pay a single fee for the enjoyment of the technology.
b) By means of a non-exclusive, non-transferable monthly assignment, for which the transferees pay a monthly fee during the months of enjoyment of the temporary assignment.

The price paid by the transferees does not correspond to the software itself, which in itself has little value, but to the secret scientific procedures that the software has implemented in it. These procedures are registered under ...

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