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V0085-14 16 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Warehouse leasing may constitute a permanent establishment if it has means and continuity

An Austrian company with a Spanish VAT number leases warehouses in Spain for its operations. The DGT assesses whether these warehouses constitute a permanent establishment to determine the VAT liability status.

The question raised

Permanent establishment.

The DGT's ruling

For a permanent establishment to exist, an adequate structure of human and technical resources, whether owned or subcontracted, with a sufficient degree of permanence is required. If rented warehouses are used to manage the physical delivery of goods through subcontracted means, they constitute a permanent establishment. This establishment intervenes in the delivery of goods whenever its material or human production factors are used for such purpose.

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