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A UK company asks whether its Spain subsidiary constitutes a permanent establishment for VAT purposes. The DGT states that mere storage of goods or provision of logistics and marketing services by a subsidiary does not create a permanent establishment if the subsidiary lacks the capacity to hire or negotiate on behalf of the parent company.
Cuestión planteada Si puede considerarse que la filial de la consultante tiene la consideración de establecimiento permanente a efectos del Impuesto sobre el Valor Añadido 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 mero hecho de que una filial preste servicios de logística o marketing no implica la existencia de un establecimiento permanente si la filial no está autorizada para contratar en nombre y por cuenta de la matriz. No obstante, se consideraría establecimiento permanente si la filial estuviera facultada para negociar todos los elementos del contrato, dirigiendo el proceso de negociación y obligando a la matriz.
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