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A Spanish company has requested a ruling on whether stem cell custody services provided through a branch in Switzerland are subject to Spanish VAT. The Directorate-General for Taxes (DGT) has ruled that if the branch constitutes a permanent establishment with sufficient human and technical resources outside Spain, the service will not be subject to VAT when the recipient is an individual.
Question raised: Whether the services provided by the Swiss branch or subsidiary are located within the territory to which the Tax applies.
The provision of services to recipients who are not entrepreneurs or professionals shall not be subject to VAT if the provider has its place of business or permanent establishment outside the territory to which the tax applies. For a branch to be considered a permanent establishment, it must have an adequate structure of human and technical resources with a sufficient degree of permanence. Said structure must allow for the receipt and use of services or the provision thereof for the needs of the establishment.
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