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V1301-19 ·6 June 2019 ·consulta-vinculante Medium impact
Tax

No permanent establishment exists if use of logistics warehouses or commercial support staff lacks contracting capacity

A German company inquires whether it has a permanent establishment in Spain due to contracting logistics services and employing commercial support staff. The DGT rules that it is not considered established if it does not hold title to fixed facilities and if the support staff lacks the authority to negotiate or conclude contracts on its behalf.

In 6 key points

How it affects those involved

This ruling clarifies the threshold for permanent establishment, protecting companies that use local logistics and support services without granting them decision-making or contracting powers.

Lifecycle

2019-06-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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