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V2535-24 ·10 December 2024 ·consulta-vinculante Medium impact
Tax

German company with Spanish branch: two VAT IDs needed for separate activities

A German household appliances company with a pre-existing warehouse in Spain sets up a permanent establishment (PE) and asks whether it must retain both its VAT IDs (N and W) or only the W. The DGT confirms that if a non-resident entity operates directly in Spain and through a PE with clearly differentiated activities and separate management, it needs both a VAT ID N and a VAT ID W. However, since the pre-existing warehouse is assigned to the PE and the PE handles all dispatches, the DGT assumes all sales are attributed to the PE (VAT ID W), unless proven otherwise.

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2024-12-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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