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A Spanish company provides logistics services (storage and distribution) to two Swiss companies. The DGT has ruled that the transaction is not subject to VAT because the Swiss entities do not have a permanent establishment in Spanish territory.
Cuestión planteada Tributación en el Impuesto sobre el Valor Añadido de las operaciones efectuadas por la consultante a favor de las dos entidades suizas.
Los servicios de logística prestados a empresas con sede en el extranjero solo estarán sujetos al IVA si el destinatario tiene un establecimiento permanente en el territorio de aplicación del impuesto que sea destinatario del servicio. El simple hecho de que una empresa coloque bienes en almacenes o reciba servicios logísticos no implica la existencia de un establecimiento permanente. Para que exista establecimiento permanente se requiere una estructura adecuada de medios humanos y técnicos con un grado suficiente de permanencia. En este caso, al ser la consultante quien arrienda las instalaciones, las entidades suizas no parecen tener un derecho de uso concreto sobre un almacén específico.
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