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A foreign e-commerce services company seeks guidance on whether it has a permanent establishment in Spain through a group entity. The DGT determines that no permanent establishment exists because the local entity only carries out promotional and support tasks without the authority to conclude contracts.
Cuestión planteada Si la consultante dispone de un establecimiento permanente en el territorio de aplicación del impuesto.
Para que exista establecimiento permanente se requiere una estructura con medios humanos y técnicos con grado suficiente de permanencia. En este caso, la entidad en España realiza actividades de marketing, promoción y soporte limitado, pero carece de capacidad para negociar precios, establecer condiciones contractuales o concluir contratos. Por tanto, no se cumplen los requisitos para considerar que la consultante tiene un establecimiento permanente en el territorio de aplicación del impuesto.
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