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A German company asks whether sending its sales manager to Spain to work remotely creates a permanent establishment for VAT purposes. The DGT concludes that neither the appropriate structure nor the authority to hire employees is present.
Cuestión planteada Si la residencia de este trabajador en el territorio de aplicación del Impuesto implicaría la existencia de un establecimiento permanente de la entidad consultante en el mismo a efectos del Impuesto sobre el Valor Añadido.
Para que exista establecimiento permanente se requiere una estructura adecuada de medios humanos y técnicos con grado suficiente de permanencia. El teletrabajo de un empleado no determina la existencia de un establecimiento permanente si este no actúa como agente facultado para contratar en nombre y por cuenta de la empresa, ni dispone de otros medios materiales o humanos en el territorio.
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