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V0727-14 ·17 March 2014 ·consulta-vinculante Medium impact
Tax

A leased warehouse may constitute a permanent establishment for VAT purposes

The taxpayer asks whether their status as a non-established entity in Spain is maintained if they operate a warehouse within the territory. The DGT explains that a leased warehouse may constitute a permanent establishment, whereas a storage service provided by a third party does not necessarily do so.

In 6 key points

How it affects those involved

This ruling clarifies the distinction between operating a fixed place of business through a leased facility and using third-party logistics services, which affects the VAT registration obligations of non-resident entities.

Lifecycle

2014-03-17PublishedPublished 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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