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A French company asked whether using warehouses in Spain through its subsidiary constitutes a permanent establishment. The DGT responds that it will not, provided the activities are auxiliary or preparatory and the head office does not have a management office in the country.
Cuestión planteada Se desea conocer si de la actividad que realizará la consultante en España puede determinar la existencia de un establecimiento permanente en España.
Para que no exista establecimiento permanente, las actividades en España deben limitarse a supuestos auxiliares o preparatorios, como el almacenaje o la entrega de bienes. No se considerará establecimiento permanente si la central francesa no dispone de una oficina de dirección en España y los servicios de la filial son meramente auxiliares. Si las actividades realizadas constituyen una parte esencial y significativa de la actividad de la empresa, se considerará establecimiento permanente.
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