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A Spanish company provides logistics and storage services to a Swiss entity for the sale of goods in tax-free retail outlets. The DGT examines whether the Swiss entity has a permanent establishment and the VAT treatment for importation, intracommunity purchases, and sales.
Cuestión planteada Si la entidad suiza cuenta con un establecimiento permanente en el territorio de aplicación del impuesto, así como el tratamiento a efectos del Impuesto sobre el Valor Añadido de las operaciones de adquisición y venta posterior efectuadas por la entidad suiza así como de los servicios de logística recibidos de la consultante. Obligaciones fiscales de la entidad suiza y el procedimiento que debe seguir, en su caso, para la deducción o la devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas o satisfechas en el territorio de aplicación del Impuesto.
Los servicios de logística no estarán sujetos a IVA si la entidad suiza no dispone de un establecimiento permanente en España con estructura técnica y humana adecuada. Las importaciones de bienes vinculadas a un régimen de depósito aduanero no producen el hecho imponible. Las adquisiciones intracomunitarias y las entregas de bienes vinculadas a regímenes de depósito (DA o DDA) estarán sujetas pero exentas de IVA. Las ventas de bienes mientras estén vinculados a dichos regímenes también estarán sujetas pero exentas.
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