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A Spanish company provides logistics and storage services to a Swedish entity without allocating exclusive physical space. The DGT determines that the Swedish entity has no permanent establishment in Spain and that, due to the absence of exclusive space allocation, the services are not subject to VAT.
Cuestión planteada Si puede considerarse que la entidad sueca tiene un establecimiento permanente a efectos del Impuesto sobre el Valor Añadido en el territorio de aplicación del Impuesto. Sujeción al Impuesto sobre el Valor Añadido de los servicios logísticos prestados por la consultante a la entidad sueca.
El simple hecho de que una empresa coloque bienes en almacenes o reciba servicios logísticos no implica que posea un establecimiento permanente. Para que exista establecimiento permanente es necesario disponer de instalaciones como propietario, titular de un derecho real o arrendatario de una parte fija y determinada. Los servicios de almacenamiento que no se realicen en un espacio reservado exclusivamente a la destinataria no se califican como servicios relacionados con bienes inmuebles. Por tanto, si la entidad no está establecida en el territorio, los servicios no están sujetos al impuesto.
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