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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.
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. Al no estar la entidad alemana establecida en España, los servicios de almacenamiento y transporte no están sujetos al IVA en territorio español.
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