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A company not established in Spain has queried whether using subsidiaries for toll manufacturing and sales promotion constitutes a permanent establishment. The DGT indicates that the mere procurement of these services does not determine such status; however, a joint assessment of the operations and the agents' capacity to contract on behalf of the entity is required.
Cuestión planteada Si la entidad consultante dispone de un establecimiento permanente en el territorio de aplicación del Impuesto.
Para que exista establecimiento permanente es necesario contar con una estructura adecuada de medios humanos y técnicos con grado suficiente de permanencia. También se considera establecimiento si existen agencias o representaciones autorizadas para contratar en nombre y por cuenta del sujeto pasivo, siempre que carezcan de autonomía respecto al mismo. La mera contratación de servicios de maquila, logística o promoción de ventas no determina necesariamente la existencia de un establecimiento permanente.
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