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A logistics consultancy asks whether its mediation services provided to a German client are subject to VAT and whether sending staff to Germany creates a permanent establishment. The DGT concludes that since the client has no establishment or seat in Spain, the transaction is not subject to VAT.
Cuestión planteada Lugar de realización de las operaciones efectuadas por la consultante a favor de su cliente alemán, si la consultante debe entender que cuenta en Alemania con un establecimiento permanente y condición de sujeto pasivo del impuesto en las operaciones efectuadas a favor de la entidad alemana.
Las prestaciones de servicios de mediación no están sujetas al IVA cuando el destinatario no tiene la sede de su actividad económica, ni un establecimiento permanente o domicilio en el territorio de aplicación del impuesto. El desplazamiento temporal de personal a otro país no constituye un establecimiento permanente, ya que este requiere una estructura con medios humanos y técnicos adecuados y un grado suficiente de permanencia. Solo habría sujeción si el cliente alemán dispusiera de un establecimiento permanente en España que fuera el destinatario efectivo de los servicios.
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