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An international federation consulted whether having leased offices and three employees in Spain constituted a permanent establishment. The DGT ruled that it does, as they possess a fixed place of business where part of their activity is carried out.
Cuestión planteada 1.- A efectos del Impuesto sobre la Renta de No Residentes, si las oficinas que la consultante tiene arrendadas en España, junto con los tres trabajadores que prestan servicios de gestión y administración para el desarrollo de su actividad a nivel mundial, comportarían que la federación tenga un Establecimiento Permanente en España.
La entidad dispone de un establecimiento permanente en España al contar con un lugar fijo de negocios donde su personal realiza actividades de gestión y coordinación. Al no tener personalidad jurídica propia, el establecimiento no tributa por el Impuesto sobre Sociedades, sino por el IRNR. No obstante, si cumple los requisitos de la Ley 49/2002, podría tener derecho a los mismos privilegios fiscales que las entidades residentes bajo el principio de no discriminación. Deberá presentar la declaración mediante el modelo 200.
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