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A UK company asks whether it has a permanent establishment in Spain by using a warehouse of its subsidiary and having a partner with contracting powers. The DGT determines that the presence of an agent with powers to conclude binding contracts constitutes a permanent establishment.
Cuestión planteada Si existe o no establecimiento permanente en España.
Se considera que existe establecimiento permanente cuando una empresa extranjera cuenta en España con una persona que actúa por su cuenta y ejerce habitualmente poderes para concluir contratos en nombre de la empresa. Respecto al almacén, no constituirá establecimiento permanente si su uso se limita a almacenar, exponer o entregar bienes y tiene carácter preparatorio o auxiliar. Para que el almacén sea establecimiento permanente, la empresa debería disponer de un lugar fijo de negocios o un espacio determinado a su disposición.
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