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A Spanish company asks whether logistical services provided to a US entity are subject to VAT and whether the US entity has a permanent establishment in Spain. The DGT responds that VAT applicability depends on whether the US entity has a permanent establishment, a fixed place of business or a place of residence in Spain.
Question raised: Place of performance of the services provided by the applicant to the North American entity and consideration of the existence of a permanent establishment of the latter in the territory of application of the Tax.
Logistics services shall be understood to be performed in Spain when the recipient is an entrepreneur with a place of business, a permanent establishment, or a domicile within the territory. For a permanent establishment to exist, an adequate structure of human and technical resources with a sufficient degree of permanence is required. The mere fact of receiving logistics services does not determine the existence of a permanent establishment. If the entity does not have a permanent establishment in Spain, the services shall not be subject to VAT.
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