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A logistics company has requested clarification on whether storage and inventory management services provided to a non-resident EU client are subject to VAT. The DGT has ruled that they are not, provided the client does not maintain a permanent establishment within the territory.
Cuestión planteada Sujeción al Impuestos sobre el Valor Añadido del servicio de almacenamiento objeto de consulta.
Los servicios de almacenamiento, control de inventario y logística no están sujetos al IVA si el destinatario no tiene la sede de su actividad, un establecimiento permanente o domicilio en España. Para que exista establecimiento permanente, el cliente debe disponer de una estructura con medios humanos y técnicos suficientes y un grado de permanencia. El simple hecho de recibir estos servicios no implica tener un establecimiento permanente, a menos que el cliente sea titular o arrendatario de una parte fija y específica del almacén. Si se cediera un espacio físico exclusivo, el servicio sería un arrendamiento de inmueble sujeto al impuesto.
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