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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.
No se considera establecimiento permanente el simple hecho de contratar servicios logísticos o disponer de bienes en almacenes de terceros. Para que exista establecimiento permanente, la entidad debe ser una agencia o representación autorizada para contratar en nombre y por cuenta del sujeto pasivo, con una estructura de medios humanos y técnicos propia y con grado de permanencia. Si la intermediaria es independiente y carece de facultades para negociar y obligar a la consultante, no hay establecimiento permanente.
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