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V0220-22 ·9 February 2022 ·consulta-vinculante Medium impact
Tax

Use of third-party warehouses does not necessarily imply a permanent establishment for VAT

A Danish company asks whether using a logistics operator in Spain to store its products constitutes a permanent establishment. The DGT determines that it does not and that operations treated as intracommunity acquisitions are exempt.

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2022-02-09PublishedPublished 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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