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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 existe establecimiento permanente si el operador logístico no pone instalaciones a disposición de la empresa, sino que solo presta servicios. Tampoco hay establecimiento por agente si la empresa de logística actúa por cuenta propia. Sin embargo, si la filial española vende a terceros en nombre y por cuenta de la empresa extranjera, sí existiría un establecimiento permanente.
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