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A Moroccan company asks whether opening a delegation in Spain constitutes a permanent establishment. The DGT states that if the delegation is a fixed business location or has a dependent agent, it will be considered a permanent establishment for Spanish taxation purposes.
Cuestión planteada Consideración de la Delegación en España a efectos de la imposición directa en España.
Si la delegación es un lugar fijo de negocios donde el personal realiza actividades esenciales, o si existe un agente con poderes para concluir contratos, habrá establecimiento permanente. Si las actividades son meramente preparatorias o auxiliares, no se considerará establecimiento permanente. En caso de existir establecimiento permanente, la empresa tributará por IRNR, IAE y será sujeto pasivo del IVA.
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