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A tax resident in Andorra asks whether their consultancy activities for Spanish hotels constitute a permanent establishment for income tax and VAT. The DGT states that information is insufficient to determine this, although for VAT there appears to be no sufficient structure or permanence.
Cuestión planteada Existencia de un establecimiento permanente en España para el consultante a efectos del impuesto sobre la renta de no residentes y del impuesto sobre el valor añadido. Obtención de número de identificación fiscal en España. Dirección que debe comunicar a la Agencia Estatal de Administración Tributaria a efectos del alta censal.
Para el IRPF, la oficina cedida podría ser un establecimiento permanente si existe un lugar de negocios fijo y con cierto grado de permanencia. Para el IVA, no se considera establecimiento permanente si no hay una estructura adecuada de medios humanos y técnicos con suficiente permanencia. El NIF del consultante será su DNI y su domicilio fiscal dependerá de la normativa de cada tributo o del establecimiento permanente si existiera.
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