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A Spanish payment entity asks whether its activities in Italy through an agent amount to having a permanent establishment. The DGT states that if the agent is a natural or legal person providing payment services on behalf of the entity, a permanent establishment exists under the double taxation treaty with Italy.
Cuestión planteada Existencia de establecimiento permanente en Italia.
Según el Convenio entre España e Italia, un establecimiento permanente es un lugar fijo de negocios mediante el cual una empresa realiza su actividad. Si una entidad de pago autorizada en España actúa en Italia mediante un agente (persona que presta servicios de pago en su nombre), dicha situación se entiende como un establecimiento permanente en territorio italiano. La determinación final depende de la comprobación de las circunstancias funcionales y factuales de cada caso.
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