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A professional seeking residency in Andorra asks whether their premises in Barcelona, used for storage and product display, constitutes a permanent establishment. The DGT responds that no permanent establishment exists if the activity in the premises is strictly auxiliary and preparatory.
Cuestión planteada Se pregunta dónde debería tributar la actividad económica de acuerdo con el Convenio para evitar la doble imposición hispano-andorrano con motivo del desplazamiento, suponiendo que sea residente fiscal en Andorra, y suponiendo que el local en Barcelona se mantiene para el mero uso de almacenaje y muestra del producto.
Si el local en España se destina exclusivamente al almacenaje y la exhibición de mercancías, sin que se realicen actividades esenciales de la empresa, no constituye un establecimiento permanente según el Convenio hispano-andorrano. En ese caso, los beneficios tributarán solo en Andorra. Sin embargo, si en el local se realizan operaciones de venta sustanciales, aunque el contrato se formalice en Andorra, se considerará establecimiento permanente y la tributación será compartida.
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