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A Luxembourgish company has requested a ruling on whether its office in Spain, where employees perform marketing and client contact tasks without authority to conclude contracts, constitutes a permanent establishment. The DGT indicates that the classification depends on whether these activities are preparatory or form an essential part of the company's business.
Cuestión planteada
Para determinar si una oficina constituye establecimiento permanente, debe analizarse si sus actividades tienen carácter preparatorio o auxiliar o si son una parte esencial y significativa de la actividad de la empresa. Si el personal solo suministra información, podría considerarse actividad auxiliar. No obstante, si los empleados ejercen poderes efectivos para concluir contratos vinculantes, aunque no los firmen formalmente, se considerará establecimiento permanente. La valoración final de los hechos y la participación activa de la empresa es competencia de la inspección tributaria.
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