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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.
No existe establecimiento permanente cuando el cliente solo contrata servicios logísticos sin ostentar la titularidad o arrendamiento de una parte fija y determinada del almacén. Los servicios de almacenamiento que no se realicen en un espacio reservado exclusivamente al cliente no se consideran servicios relacionados con bienes inmuebles. Al no tener la entidad sueca sede, establecimiento permanente o domicilio en España, los servicios prestados no están sujetos al IVA.
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