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A UK company asks whether an employee's remote work from their home in Spain, initiated by the COVID-19 lockdown and unilaterally extended by the employee, constitutes a permanent establishment. The DGT concludes that no permanent establishment is created either by a fixed place of business or by a dependent agent.
Cuestión planteada
El teletrabajo desde el domicilio motivado por medidas de salud pública no constituye un lugar fijo de negocios, pues carece de permanencia y el despacho no está a disposición de la empresa. Para que exista un establecimiento permanente por agente dependiente, la actividad debe ser habitual, algo que no ocurre por un acontecimiento extraordinario como la pandemia. En este caso, la decisión unilateral del empleado de permanecer en España y la falta de exigencia de la empresa por trabajar desde casa impiden considerar la vivienda como un establecimiento permanente.
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