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V3248-20 30 October 2020 · SG de Fiscalidad Internacional Criterion in force
IRNR · establecimiento permanente

No permanent establishment where an independent logistics operator provides services without premises available to the company

A Hong Kong company asked whether hiring an independent logistics operator in Spain and the work of three group coordinators constituted a permanent establishment. The DGT concluded there is no permanent establishment because the operator's premises are not available to the client and the coordinators lack authority to contract in the company's name.

The question raised

Question raised: The existence of a permanent establishment of the applicant entity in Spanish territory:

The DGT's ruling

For a permanent establishment via a fixed place of business to exist, the company must have facilities in Spain to carry out its activity. If the logistics operator is an independent third party and the access of the applicant's personnel is limited and subject to authorization, the premises are not considered to be at its disposal. Likewise, there is no permanent establishment via a dependent agent if the coordinators do not have the authority to negotiate or conclude contracts on behalf and for the account of the applicant.

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