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An Italian company asked whether it could benefit from article 26.3 of the VAT Law in triangular transactions and whether using a subsidiary warehouse constituted a permanent establishment. The DGT clarifies that using a warehouse for storage does not constitute a permanent establishment, but warns that the exemption from triangular transactions requires no identification with a Spanish VAT ID.
Cuestión planteada Aplicación de la exención contenida en el artículo 26.Tres de la Ley 37/1992.
Para aplicar la exención del artículo 26.tres, el adquirente debe estar identificado en otro Estado miembro y no en el territorio de aplicación del impuesto. Si el operador utiliza un NIF-IVA atribuido por la Administración española, la adquisición intracomunitaria estará sujeta y no exenta. Asimismo, el simple hecho de utilizar almacenes gestionados por una filial no implica la existencia de un establecimiento permanente si solo se recibe un servicio de almacenaje.
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