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A Spanish company has requested clarification regarding the taxation of goods purchased from a German entity and the logistics services provided to said entity. The DGT has determined that the goods transaction may constitute an assimilated intra-Community acquisition and that the logistics services are not subject to VAT, as the German entity does not have a permanent establishment in Spain.
Cuestión planteada Tributación de la operativa descrita por las partes.
Los servicios de logística no están sujetos al IVA porque la entidad alemana destinataria no tiene su sede de actividad económica ni un establecimiento permanente en España. Para que exista establecimiento permanente es necesaria una estructura con medios humanos y técnicos suficientes y un grado de permanencia. El mero hecho de recibir servicios logísticos no determina la existencia de un establecimiento permanente.
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