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V1233-23 10 May 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Use of third-party warehouses, contract manufacturing or remote work does not alone establish a permanent establishment

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.

The question raised

The following questions are raised for the purposes of Value Added Tax:

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