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A German company asks whether its sales agent in Spain constitutes a permanent establishment. The DGT determines that no permanent establishment exists if the agent carries out supportive functions without the power to enter contracts or perform substantial tasks.
Cuestión planteada Si conforme a los hechos descritos, la Consultante tendría un establecimiento permanente (EP) en España.
Para que un agente constituya establecimiento permanente bajo el Convenio España-Alemania, debe tener poderes para concluir contratos en nombre de la empresa o realizar actividades que impliquen a la empresa en negocios de cierta entidad. Si el agente solo presta servicios de soporte, no asume riesgos y no tiene potestad para vincular a la empresa mediante contratos, no se considera agente dependiente. No obstante, si en la práctica realiza tareas sustanciales para la ultimación de contratos, la conclusión sería distinta.
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