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V2423-14 15 September 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Use of third-party facilities for unloading and storage does not constitute a permanent establishment

A Spanish company consulted whether a German company using its facilities for unloading and storing goods has a permanent establishment in Spain. The DGT concludes that providing unloading, storage, and transport services does not create a permanent establishment for the German company.

The question raised

It is desired to know whether the German company has a permanent establishment in Spain and the tax liability of the services received by the applicant.

The DGT's ruling

For a permanent establishment to exist, a structure with its own or subcontracted human and technical resources with a sufficient degree of permanence is required. The mere provision of unloading, storage, and transport services does not determine the existence of a permanent establishment. Likewise, storage and transport services are not subject to VAT in Spain if the recipient is a taxable person not established in the territory.

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