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A Dutch company employs farmers and services in Spain to cultivate, harvest, and pack its own fruit. The DGT has ruled that the company maintains a permanent establishment in Spain and must comply with VAT obligations.
Question raised: Liability to tax for the aforementioned operations, taxable person, tax rate, and formal obligations.
The entity has a permanent establishment in Spain by having a structure of human and technical resources, whether its own or subcontracted, with a sufficient degree of permanence to operate the business. The taxable person for the operations shall be the entrepreneur performing them. The permanent establishment shall have its own NIF and must comply with the declaration and settlement obligations in Spain. The applicable rates are 4% for fruit, 10% for plants, and 21% for the remaining services.
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