Doctrine by topic · DGT Observatory

Fixed Place of Business: 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 25 rulings · 2010–2024

Current position

A permanent establishment requires a fixed physical location that is at the disposal of the company and where activities are carried out that are not merely preparatory or auxiliary. In the case of agents, the activity must be habitual and not the result of extraordinary circumstances. For VAT (IVA), a structure of human and technical resources with sufficient permanence is required for the provision of services.

The DGT's position remains stable regarding the distinction between essential activities and preparatory or auxiliary activities. The evolution is observed in the application of these concepts to new scenarios, such as the availability of computer servers or the absence of a fixed place in teleworking situations due to public health reasons.

Turning points

  1. V0066-18

    Specifies that the availability of a server constitutes a permanent establishment if its functions are an essential and significant part of the company's activity.

  2. V0066-22

    Establishes that teleworking from home due to public health measures does not constitute a fixed place of business as it lacks permanence and availability for the company.

Analysis based on 24 of 25 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

24
V1008-20 22 Apr 2020

Bar-cafetería activity in Lanzarote deemed permanent establishment

SG de Fiscalidad Internacional
establecimiento permanenteresidencia fiscalactividad recurrenteconvenio de doble imposiciónlugar fijo de negocios Convenio entre España y Alemania para evitar la doble imposiciónTRLIRNR
Affects CompanyExpat · Non-residentIndividual
V3555-15 17 Nov 2015

Bonus on revenues in Ceuta or Melilla possible with fixed business location

SG de Impuestos sobre las Personas Jurídicas
bonificaciónciclo mercantilcomercio al por mayorlugar fijo de negociosrentas obtenidas LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 33LGT — Ley 58/2003 General Tributaria art. 88.3
Affects CompanyExpat · Non-residentIndividual
V3553-15 17 Nov 2015

Rental income from properties in Ceuta qualifies for corporate tax bonus

SG de Impuestos sobre las Personas Jurídicas
bonificacióncuota íntegraciclo mercantilarrendamiento de inmueblesresidencia fiscal LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 33LGT — Ley 58/2003 General Tributaria art. 88.3
Affects CompanyExpat · Non-residentIndividual
V0860-15 18 Mar 2015

No permanent establishment if sales promotion and marketing only

SG de Fiscalidad Internacional
establecimiento permanenteagente dependientelugar fijo de negociossujeto pasivopromoción de ventas LIVA — Ley 37/1992 del IVA art. 69.TresLIVA — Ley 37/1992 del IVA art. 84
Affects CompanyExpat · Non-residentIndividual
V1722-14 3 Jul 2014

A mooring point does not constitute a permanent establishment for a non-resident company

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior
establecimiento permanenteimpuesto especial sobre medios de transporteexención por actividad de alquilercánonesagente dependiente Ley 38/1992 de Impuestos EspecialesConvenio entre España y el Reino Unido para evitar la doble imposición
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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