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V1484-26 11 June 2026 · SG de Impuestos sobre el Consumo Analysis pending
IVA · establecimiento permanente

No permanent establishment if staff only carry out administrative or auxiliary tasks

A UK entity asks whether its temporary examiners and local staff in Spain constitute a permanent establishment. The DGT determines that they do not, as they lack hiring capacity and are limited to auxiliary tasks.

Analysis pending. This ruling has been identified and indexed by the automatic ingestion system. BMC's team will complete the plain-language analysis within 24 hours. You may access the official source in the meantime.

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