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A Gibraltar-based company selling footwear online has requested clarification regarding the taxation of its operations in Spain, logistics, and whether it constitutes a permanent establishment. The DGT has determined that sales to private individuals in Spain are subject to VAT and that the company is a taxable person, despite not having a permanent establishment.
Question posed: Value Added Tax treatment of the following operations:
Deliveries of footwear to private individuals in Spain are subject to VAT when the transport commences in Spanish territory. The company does not have a permanent establishment because it does not possess a structure with sufficient human and technical resources. By making deliveries subject to VAT, the applicant is a taxable person and must comply with invoicing and reporting obligations. It cannot use the special procedure for the refund of tax, but must use the general procedure.
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