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V2972-23 ·14 November 2023 ·consulta-vinculante Medium impact
Tax

No permanent establishment from using an independent logistics intermediary

A Canary Islands company asks whether hiring a peninsula intermediary for printing and shipping goods creates a permanent establishment under VAT. The DGT states there is no permanent establishment if the intermediary is independent and lacks authority to contract on behalf of the client.

In 6 key points

How it affects those involved

Companies using independent logistics intermediaries for printing and shipping goods are not considered to have a permanent establishment under VAT rules.

Lifecycle

2023-11-14PublishedPublished 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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