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V2041-22 ·22 September 2022 ·consulta-vinculante Medium impact
Tax

Logistics services without exclusive space do not constitute a permanent establishment for VAT

A German company asks whether, after ceasing to rent fixed space in a warehouse and switching to general logistics services, it still has a permanent establishment in Spain. The DGT responds that no permanent establishment exists and that such logistics services are not subject to VAT.

In 6 key points

How it affects those involved

Companies providing general logistics services without exclusive premises in Spain do not establish a permanent presence for VAT purposes.

Lifecycle

2022-09-22PublishedPublished 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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