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The DGT determines that the UK company's Spain office is not a permanent establishment due to lack of autonomy in service delivery and explains how to recover the VAT paid.
Question raised 1. Whether said office is considered a permanent establishment for Value Added Tax purposes.
The office does not constitute a permanent establishment for VAT purposes because it lacks the autonomy to conclude contracts or channel the habitual activity of the parent company. As it is a cost center for an internal project, advisory services are not subject to VAT in Spain, whereas real estate leases are. The company may request a refund of input VAT through the special procedure provided in Article 119 bis of Law 37/1992, given the existence of reciprocity with the United Kingdom.
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