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A German company provides vehicle maintenance and transport services at mobile events in Spain. The DGT determines no permanent establishment exists due to the absence of a fixed business location and concludes that the services are exempt from Spanish VAT.
Cuestión planteada Determinación de la existencia de establecimiento permanente. Calificación tributaria con respecto al Impuesto sobre la Renta de no Residentes.
No hay establecimiento permanente porque no existe un lugar de negocios fijo ni una actividad recurrente que cumpla los requisitos de permanencia. No obstante, la empresa debe practicar retenciones de IRPF a los trabajadores contratados en España. Asimismo, tiene la obligación de realizar el alta en el Censo de Empresarios, Profesionales y Retenedores por el abono de rentas sujetas a retención.
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