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A German company asks whether hiring logistics, manufacturing, and an assembly operation lasting over 12 months in Spain constitutes a permanent establishment. The DGT determines that the assembly operation does constitute a permanent establishment, but this does not affect other activities if they are not involved.
Cuestión planteada 1º) Si la consultante dispone de un establecimiento permanente en territorio de aplicación del Impuesto y en ese caso, si debe disponer de diferentes números de identificación fiscal.
La obra de instalación y montaje de duración superior a doce meses constituye un establecimiento permanente. No obstante, la mera contratación de servicios logísticos o de fabricación no determina la existencia de un establecimiento permanente si no interviene en las entregas de bienes. Si las actividades son claramente diferenciables y de gestión separada, la entidad debe disponer de dos NIF: uno como entidad no residente (letra N) y otro para el establecimiento permanente (letra W).
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