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V2422-14 ·15 September 2014 ·consulta-vinculante Medium impact
Tax

Use of third-party facilities for unloading and storage does not constitute a permanent establishment

A Spanish company asked whether a German company using its facilities for unloading and storing goods without having a specific physical location constitutes a permanent establishment in Spain. The DGT concludes that no permanent establishment exists and assesses VAT liability for the services provided.

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2014-09-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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