Skip to content
V2472-14 ·23 September 2014 ·consulta-vinculante Medium impact
Tax

Use of an external logistics warehouse does not constitute a permanent establishment for VAT

An Italian company asked whether having a warehouse managed by a logistics operator in Spain constitutes a permanent establishment. The DGT responds that no permanent establishment exists if only a storage service is received and outlines the VAT treatment for the resulting operations.

In 6 key points

Lifecycle

2014-09-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact