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A company asks whether online sales of electrical goods should be taxed as trade with or without a permanent establishment. The DGT responds that the presence of a physical space for connection and storage constitutes a permanent establishment.
Cuestión planteada Desea saber si dicha actividad es considerada comercio al por menor realizado en establecimiento permanente, o si por el contrario, al no disponer de tienda abierta al público, se debería dar de alta en comercio al por menor fuera de establecimiento permanente.
Las actividades de comercio por internet deben tributar según la verdadera naturaleza de la actividad y las condiciones del vendedor. El uso de un espacio físico para la conexión a la red y para el almacenamiento y envío de artículos otorga al local la consideración de establecimiento permanente. Por tanto, la actividad debe calificarse como comercio al por menor realizado en establecimiento permanente.
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