I am in the process of applying for VVs on my holiday lets. I do all the bookings from the UK but will use our local management agent in Gran Canaria to submit the required booking details to the tourist authorities. The question is what classification do I fall under? Am I classed as “non resident without permanent establishment” or “non resident with permanent establishment”? Who decides this and how? My book-keeper says it will make the tax rate change from 19% to 25%.
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