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A Dutch company asks whether its trading and repurchase of raw materials in Spain, via third-party warehouses or a group subsidiary acting as intermediary, constitutes a permanent establishment. The DGT determines that no permanent establishment exists in the described cases.
Cuestión planteada Si alguna de las combinaciones descritas pueden dar lugar a la existencia de establecimiento permanente en España para la consultante, tanto a efectos del Impuesto sobre el Valor Añadido, como del Impuesto sobre la Renta de no Residentes.
No existe establecimiento permanente por el uso de almacenes de terceros si su fin es únicamente el almacenaje, la exposición o la entrega de bienes. Respecto a la sucursal del grupo, no constituye establecimiento permanente si actúa como intermediaria independiente, realizando su propia actividad y limitándose a poner en contacto a las partes sin poder para concluir contratos en nombre de la consultante. Para el IVA, se requiere una estructura adecuada de medios humanos y técnicos con grado suficiente de permanencia para que un lugar se considere establecimiento permanente.
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