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A German company asks whether, after ceasing to rent fixed space in a warehouse and switching to general logistics services, it still has a permanent establishment in Spain. The DGT responds that no permanent establishment exists and that such logistics services are not subject to VAT.
Cuestión planteada Existencia de establecimiento permanente y tributación de las operaciones a efectos de Impuesto sobre el Valor Añadido. Procedimiento de devolución de las cuotas soportadas.
La adquisición de servicios de logística no determina, por sí misma, la existencia de un establecimiento permanente si no se ostenta la titularidad de una parte concreta del almacén. Los servicios de almacenamiento que no se realicen en un espacio reservado exclusivamente al cliente no se califican como servicios relacionados con bienes inmuebles. Al no tener establecimiento permanente, los servicios logísticos no están sujetos al IVA por no ser el destinatario la sede o establecimiento en España. La entidad mantiene su condición de sujeto pasivo en importaciones y adquisiciones intracomunitarias, pero en entregas interiores se aplicará la inversión del sujeto pasivo.
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