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An Italian company uses agency and logistics services in Spain to supply goods. The DGT examines whether this constitutes a permanent establishment for the Italian entity.
Cuestión planteada Si puede considerarse que la entidad italiana tiene un establecimiento permanente a efectos del Impuesto sobre el Valor Añadido en el territorio de aplicación del Impuesto.
El uso de servicios logísticos o el mantenimiento de bienes en almacenes no implica la existencia de un establecimiento permanente. Para que una agencia genere un establecimiento permanente, debe estar autorizada para contratar en nombre y por cuenta del sujeto pasivo, o bien negociar todos los elementos del contrato dirigiendo el proceso de negociación. En este caso, al no tener la agencia facultades para contratar ni negociar de forma que obligue a la entidad italiana, no se considera establecimiento permanente.
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