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A Danish company asks whether its activities in Spain via a logistics operator and a subsidiary constitute a permanent establishment. The DGT concludes there is no permanent establishment due to premises if the operator is independent and does not assign specific space, nor through an agent if the subsidiary sells under its own name.
Cuestión planteada
No hay establecimiento permanente por instalaciones si el operador logístico no pone a disposición de la empresa un lugar de trabajo con grado suficiente de permanencia. Tampoco existe establecimiento por agente si la empresa de logística actúa por cuenta propia y no en nombre de la consultante. Respecto a la filial, si vende a terceros en nombre y cuenta propia tras comprar la mercancía, no hay establecimiento permanente, pero si vende en nombre y cuenta de la empresa danesa, sí lo habría.
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