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A Turkish company asks whether importing, storing in a rented premises and delivering components via subcontractors in Spain constitutes a permanent establishment for IRNR and VAT. The DGT determines that if the activity is merely storage and delivery of already sold goods, it is auxiliary and does not constitute a permanent establishment.
Cuestión planteada
Para el IRNR, la actividad de almacenar y entregar mercancías ya vendidas tiene carácter auxiliar según el Convenio España-Turquía, por lo que no hay establecimiento permanente. Para el IVA, la titularidad del derecho de uso de un almacén y la subcontratación de la entrega configuran un establecimiento permanente. En cuanto al IVA, la empresa es sujeto pasivo de las importaciones y de las entregas de bienes, pudiendo deducir y solicitar la devolución de las cuotas conforme a la Ley 37/1992.
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