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A French company inquires whether its two warehouses in Spain constitute a permanent establishment. The DGT determines that the warehouses are permanent establishments, but the company will only be a taxable person if these intervene in the operations.
Question raised. Existence of a permanent establishment. Intervention of the establishment. Taxable person. Formal obligations.
Leased warehouses constitute a permanent establishment if they possess an adequate structure of human and technical resources with sufficient permanence. The establishment is considered to intervene in the delivery of goods if its resources are used for the operation or if its tax identification number appears on the invoice. If the resources are used solely for auxiliary administrative tasks, no intervention is considered to occur.
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