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A natural person inquires whether their storage and logistics services for foreign companies are subject to VAT. The DGT rules that they are not subject to VAT if the clients do not have a registered office, domicile, or a permanent establishment with technical and human resources in Spain, unless the service consists of the leasing of an exclusive physical space.
Question raised: Subjectivity of services provided to Value Added Tax.
Storage and logistics services provided to recipients outside the territory of application of the tax are not subject to VAT if they do not have a registered office, domicile, or permanent establishment in Spain. For a permanent establishment to exist, an adequate structure of human and technical resources with a sufficient degree of permanence is required. However, if the storage service involves the granting of use of a specific and exclusive physical space, it shall be considered a service related to real estate subject to the tax.
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