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A UK company asks whether its contract manufacturing, use of third-party warehouses and four remote workers in Spain constitute a permanent establishment. The DGT states that, under the described facts, no permanent establishment appears to exist, although it warns that a joint assessment of the actual operations is required.
Cuestión planteada Se plantean las siguientes cuestiones a efectos del Impuesto sobre el Valor Añadido:
El uso de almacenes de terceros o la contratación de servicios de maquila no determina por sí solo la existencia de un establecimiento permanente. Tampoco lo es el teletrabajo de empleados que no tienen capacidad para contratar en nombre de la empresa y realizan funciones generales. No obstante, la existencia de un establecimiento permanente debe valorarse conjuntamente analizando la estructura de medios, la distribución de riesgos y las relaciones jurídicas.
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