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A Norwegian branch in Spain distributing charging equipment seeks clarification on whether it constitutes a permanent establishment. The DGT rules that it does, as it does not meet the exceptions for auxiliary activity and satisfies the requirements of a fixed place of business.
Cuestión planteada Consideración de la sucursal como establecimiento permanente a los efectos del Impuesto sobre la Renta de No Residentes.
La sucursal constituye un establecimiento permanente en España según el Convenio entre España y Noruega, ya que posee un lugar fijo de negocios con permanencia y personal para realizar su actividad. Por tanto, la entidad noruega es contribuyente del IRNR por las rentas imputables a dicho establecimiento. El impuesto se aplicará sobre los beneficios que sean imputables a la sucursal en territorio español.
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