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V1214-14 ·6 May 2014 ·consulta-vinculante Medium impact
Tax

Dutch company liable for VAT but not IRNR due to auxiliary activities

A Dutch dairy company asks whether renting a warehouse and hiring logistics services in Spain constitute a permanent establishment for VAT and IRNR. The DGT confirms a permanent establishment for VAT but not for IRNR, as the activities are auxiliary in nature.

In 6 key points

How it affects those involved

The Dutch company is subject to VAT in Spain due to auxiliary activities, but not to IRNR as these activities are considered auxiliary and not core.

Lifecycle

2014-05-06PublishedPublished 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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