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A Canary Islands company asks whether hiring a peninsula intermediary for printing and shipping goods creates a permanent establishment under VAT. The DGT states there is no permanent establishment if the intermediary is independent and lacks authority to contract on behalf of the client.
Cuestión planteada 1. Si puede considerarse que la consultante tiene un establecimiento permanente a efectos del Impuesto sobre el Valor Añadido en el territorio de aplicación del Impuesto.
La contratación de servicios logísticos o el uso de almacenes de terceros no implica la existencia de un establecimiento permanente. Para que exista, la entidad debe disponer de una estructura con medios humanos y técnicos propios o subcontratados con grado de permanencia. Si la intermediaria es independiente y no está facultada para negociar y obligar a la consultante en la contratación, no hay establecimiento permanente. No obstante, si la intermediaria pudiera contratar en nombre y por cuenta de la consultante, sí existiría establecimiento permanente.
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