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A Swiss entity asks whether its new operations in Spain, based on resident subsidiaries and marketing services, constitute a permanent establishment for VAT and IRNR. The DGT responds that no permanent establishment exists if agents lack the authority to negotiate or bind the entity.
Cuestión planteada La consultante desea conocer, en relación con el Impuesto sobre el Valor Añadido y el Impuesto sobre la Renta de no Residentes, si con la nueva operativa dispone de un establecimiento permanente en el territorio de aplicación del impuesto.
Para el IVA, existe establecimiento permanente si hay una estructura con medios humanos y técnicos suficientes y agentes con facultades para negociar y obligar a la entidad. Si los agentes solo realizan servicios de promoción de ventas y marketing sin capacidad de vinculación, no se considera establecimiento permanente. Para el IRNR, según el Convenio España-Suiza, no hay establecimiento permanente si no se dispone de un lugar fijo de negocios ni de agentes dependientes que actúen en nombre de la consultante.
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