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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 se requiere una estructura adecuada de medios humanos y técnicos con grado suficiente de permanencia. El mero hecho de tener bienes en almacenes o contratar servicios logísticos no implica la existencia de un establecimiento permanente. Asimismo, una filial no constituye un establecimiento permanente si actúa como agencia independiente sin facultades para negociar los elementos esenciales del contrato o contratar en nombre de la matriz. No obstante, existiría establecimiento permanente si la filial pudiera disponer de los medios humanos y técnicos de la matriz como si fueran suyos o si estuviera facultada para negociar y obligar a la entidad consultante.
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