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A Dutch dairy company asks whether renting a warehouse and hiring logistics services in Spain constitute a permanent establishment for VAT and IRNR. The DGT confirms a permanent establishment for VAT but not for IRNR, as the activities are auxiliary in nature.
Cuestión planteada Consideración de sujeto pasivo obligado a repercutir el IVA correspondiente en las entregas domésticas de productos a sus clientes en el TAI y tratamiento a efectos del Impuesto sobre la Renta de los No Residentes del almacén arrendado por la consultante en España para el almacenaje de sus productos
Para el IVA, la consultante dispone de un establecimiento permanente en España al contar con un almacén con suficiente grado de permanencia y estructura de medios humanos y técnicos, aunque subcontrate la gestión. Para el IRNR, el almacén no constituye establecimiento permanente según el Convenio España-Países Bajos, ya que su fin es el almacenamiento y posterior entrega de mercancías, lo que se considera una actividad de carácter preparatorio o auxiliar. Asimismo, la entidad española de logística no actúa como agente dependiente al no tener poderes para concluir contratos vinculantes habitualmente.
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