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An Estonian company selling pillows to end consumers in Spain and other Member States has requested a ruling on whether it has a permanent establishment and what its VAT obligations are. The DGT has determined that no permanent establishment exists if the company only uses third-party logistics services, and provides details on the rules regarding the place of supply for such deliveries.
Cuestión planteada Si puede considerarse que la consultante tiene, a los efectos del Impuesto sobre el Valor Añadido, un establecimiento permanente en el territorio de aplicación del impuesto, así como el lugar de realización de dichas entregas y obligaciones que, en su caso incumben a la consultante.
Las ventas de almohadas a consumidores finales en España tributan en este territorio si la expedición o transporte se inicia en España o si se cumplen los requisitos de transporte desde otro Estado miembro, como que el vendedor realice el transporte y se supere el límite de 35.000 euros. No existe establecimiento permanente si la entidad solo recibe servicios logísticos de terceros, salvo que disponga de agencias autorizadas para contratar en su nombre. La consultante debe presentar declaraciones-liquidaciones y una declaración resumen anual, sin obligación de nombrar representante fiscal por estar en la UE.
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