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A Spanish company asked whether changing from a maritime agency to a subcontracted entity providing administrative services would create a permanent establishment for non-resident shipping companies. The DGT states there is no fixed place of business, and the existence of a dependent agent will depend on whether the company continues to enter into binding contracts with shipping companies.
Cuestión planteada Si la nueva operativa propuesta daría o no lugar a la existencia de establecimiento permanente en España de las navieras no residentes a efectos del Impuesto sobre la Renta de No Residentes y a efectos del Impuesto sobre el Valor Añadido
Para el IRPF, no se deduce la existencia de un lugar fijo de negocios de las navieras en España. Respecto al agente dependiente, si la consultante deja de concluir contratos que vinculen a las navieras, no habrá establecimiento permanente; pero si sigue concluyendo contratos vinculantes habitualmente, será considerada agente dependiente. En el IVA, la determinación de la intervención de un establecimiento permanente requiere una estructura adecuada de medios humanos y técnicos con grado de permanencia.
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