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A company based in the Canary Islands requested clarification on whether using an external warehouse to manage orders constitutes a permanent establishment on the mainland. The Directorate-General for Taxes (DGT) ruled that the mere use of logistics services does not imply the existence of a permanent establishment, unless the company maintains its own structure with dedicated human and technical resources.
Cuestión planteada 1º) Lugar de realización de las ventas efectuadas y si puede considerarse que la consultante cuenta con un establecimiento permanente en el territorio de aplicación del impuesto.
La adquisición de servicios logísticos por una entidad no determina necesariamente la existencia de un establecimiento permanente. Para que exista, es necesario contar con una estructura adecuada de medios humanos y técnicos, propios o subcontratados, con un grado suficiente de permanencia. Si la empresa utilizara un almacén propio y personal contratado, sí se consideraría que dispone de un establecimiento permanente.
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