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V2041-22 22 September 2022 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Logistics services without exclusive space do not constitute a permanent establishment for VAT

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.

The question raised

Issue raised: Existence of a permanent establishment and taxation of operations for Value Added Tax purposes. Procedure for the refund of input VAT.

The DGT's ruling

The acquisition of logistics services does not, in itself, determine the existence of a permanent establishment if ownership of a specific part of the warehouse is not held. Storage services without a space reserved exclusively for the client are not classified as services related to real estate. As the company is not established in Spain, it may recover the input VAT through the general refund procedure (Articles 115 and 116 LIVA).

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