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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, ya que carece de permanencia y el despacho no está a disposición de la empresa. Si la estancia se prolonga tras el cese de las medidas, se debe analizar si la oficina está a disposición de la empresa y si la actividad es habitual. En este caso, la decisión unilateral del empleado y la falta de exigencia de la empresa de trabajar desde casa impiden considerar la vivienda como un establecimiento permanente.
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