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An Italian company asked whether having a warehouse managed by a logistics operator in Spain constitutes a permanent establishment. The DGT responds that no permanent establishment exists if only a storage service is received and outlines the VAT treatment for the resulting operations.
Cuestión planteada Existencia de establecimiento permanente. Intervención del establecimiento. Sujeto pasivo. Obligaciones formales.
No existe establecimiento permanente si la empresa solo recibe un servicio de depósito de bienes por parte de un operador logístico, sin ser propietaria o arrendataria del espacio. Las operaciones de traslado de bienes desde Italia al almacén se consideran adquisiciones intracomunitarias asimiladas, siendo la empresa italiana el sujeto pasivo. En las entregas de bienes posteriores al cliente español, el sujeto pasivo es el propio cliente por no estar la empresa italiana establecida en España. La empresa italiana tiene derecho a la devolución del IVA soportado si cumple los requisitos del artículo 119 de la Ley.
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