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A German company inquires whether it has a permanent establishment in Spain due to contracting logistics services and employing commercial support staff. The DGT rules that it is not considered established if it does not hold title to fixed facilities and if the support staff lacks the authority to negotiate or conclude contracts on its behalf.
Cuestión planteada Si puede considerarse que la consultante está establecida en el territorio de aplicación del impuesto.
Para que exista establecimiento permanente es necesaria una estructura con medios humanos y técnicos con grado suficiente de permanencia. El uso de servicios logísticos o almacenes de terceros no implica establecimiento permanente. Asimismo, contar con personal de apoyo comercial no constituye establecimiento permanente siempre que dicha persona no tenga capacidad para negociar los elementos esenciales de los contratos o concluirlos, incluso si no firma materialmente el documento.
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