Doctrine by topic · DGT Observatory

Auxiliary Activity: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Stable position High confidence 14 rulings · 2014–2026

Current position

For Non-Resident Income Tax (IRNR), the storage and delivery of goods are preparatory or auxiliary in nature and do not constitute a permanent establishment. Regarding Value Added Tax (IVA), the existence of a permanent establishment depends on whether the structure and management of the warehouse allow for activities that go beyond a merely auxiliary nature. The use of technological means, such as a computer to host programs, does not constitute a permanent establishment due to its preparatory character.

The DGT's position remains constant in the distinction between IRNR and IVA. While for IRNR storage is systematically considered an auxiliary activity, for IVA the configuration of a permanent establishment depends on the management and ownership of the rights of use. No doctrinal changes are observed, but rather the application of differentiated criteria depending on the tax.

Analysis based on 11 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V2411-21 14 Sept 2021

No permanent establishment if storage and delivery is auxiliary

SG de Fiscalidad Internacional
establecimiento permanenteactividad auxiliaragente dependientesujeto pasivoimportación de bienes Convenio España-TurquíaLIVA — Ley 37/1992 del IVA art. 6
Affects CompanyExpat · Non-residentIndividual
V1214-14 6 May 2014

Dutch company liable for VAT but not IRNR due to auxiliary activities

SG de Fiscalidad Internacional
establecimiento permanentesujeto pasivoactividad preparatoriaactividad auxiliaragente dependiente LIVA — Ley 37/1992 del IVA art. 4.UnoLIVA — Ley 37/1992 del IVA art. 69.Tres
Affects CompanyExpat · Non-residentIndividual

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