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V0085-14 ·16 January 2014 ·consulta-vinculante Medium impact
Tax

Warehouse leasing may constitute a permanent establishment if it has means and continuity

An Austrian company with a Spanish VAT number leases warehouses in Spain for its operations. The DGT assesses whether these warehouses constitute a permanent establishment to determine the VAT liability status.

In 6 key points

How it affects those involved

The assessment determines whether the company is subject to VAT as a permanent establishment in Spain.

Lifecycle

2014-01-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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