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A Dutch company seeks advice on whether its reorganisation in Spain, via a manufacturing subsidiary (maquila) and a new commercial subsidiary (SESP2), constitutes a permanent establishment. The DGT concludes that no permanent establishment exists under the given conditions.
Cuestión planteada Si, tras la reorganización, la sociedad holandesa consultante dispone en España de un Establecimiento permanente a los efectos del Convenio entre España y los Países Bajos.
No hay establecimiento permanente por la fabricación si la sociedad española actúa de forma independiente con sus propios medios y asume riesgos. Tampoco lo habría por la actividad de promoción si la sociedad española actúa como agente independiente. No obstante, si la actividad esencial de la no residente se realiza en España de forma instrumental a través de sus filiales, no sería rechazable considerar la existencia de un establecimiento permanente por coherencia económica y geográfica.
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