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A Spanish company asked whether a German company using its facilities for unloading and storing goods without having a specific physical location constitutes a permanent establishment in Spain. The DGT concludes that no permanent establishment exists and assesses VAT liability for the services provided.
Cuestión planteada Se desea conocer si la empresa alemana dispone de un establecimiento permanente en España y la sujeción al Impuesto que los servicios recibidos de la consultante.
Para que exista establecimiento permanente es necesaria una estructura con medios humanos y técnicos propios o subcontratados con grado suficiente de permanencia. La mera prestación de servicios de descarga, almacenamiento y transporte por parte de un tercero no determina que el cliente tenga un establecimiento permanente. Los servicios de almacenamiento y descarga no están sujetos al IVA en España si el destinatario es un empresario no establecido en el territorio. Sin embargo, si el transporte interior es contratado por una entidad española, el servicio estará sujeto al IVA en España.
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