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The taxpayer asks whether their status as a non-established entity in Spain is maintained if they operate a warehouse within the territory. The DGT explains that a leased warehouse may constitute a permanent establishment, whereas a storage service provided by a third party does not necessarily do so.
Cuestión planteada Consideración de la consultante como entidad no establecida en el territorio español de aplicación del Impuesto.
Para que exista establecimiento permanente se requiere una estructura con medios humanos y técnicos adecuados y un grado suficiente de permanencia. Un almacén arrendado puede tener este carácter, mientras que la mera prestación de servicios de almacenaje por un tercero no determina necesariamente su existencia. Si el sujeto pasivo no interviene mediante su establecimiento permanente en la operación, se le considera no establecido.
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