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A German lawyer asks whether his seasonal bar-cafeteria activity in Lanzarote, held for only two or three months a year, constitutes a permanent establishment. The DGT responds that a permanent establishment exists due to the recurrent nature of the activity and its conduct in a fixed location.
Cuestión planteada La existencia de establecimiento permanente.
Existe establecimiento permanente cuando la actividad en el lugar de negocio no es meramente temporal. Aunque el plazo sea inferior a seis meses, puede existir establecimiento permanente si la actividad es recurrente durante varios años y se realiza siempre en el mismo local. En este caso, al ser una actividad de temporada realizada de forma recurrente, la renta tributará en España por establecimiento permanente.
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