Doctrine by topic · DGT Observatory

Human and Technical Resources: 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 12 rulings · 2014–2024

Current position

The existence of a permanent establishment requires an adequate structure of human and technical resources, whether owned or subcontracted, with a sufficient degree of permanence and autonomy. The mere use of warehouses, the contracting of logistics services, or the ownership of real estate does not determine the existence of said establishment if the means to provide services independently are not available. In the case of transport, the allocation of resources for inherent operations, such as aircraft, may constitute a fixed base.

The DGT's position remains stable in requiring a structure of human and technical resources with permanence to constitute a permanent establishment. Throughout the rulings, it has been specified that mere logistical management or the ownership of assets is not sufficient. Recent doctrine adds the need for autonomy within the structure for its recognition.

Turning points

  1. V1849-18

    It is specified that the use of warehouses managed by clients or the contracting of toll manufacturing and galvanizing services does not determine the existence of a permanent establishment.

  2. V2110-24

    It introduces the requirement of autonomy in the structure of human and technical resources for the configuration of a permanent establishment.

Analysis based on 12 of 12 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

12
V0007-23 5 Jan 2023

Rental boat income taxed in Spain; no permanent establishment under VAT

SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior y sobre el Medio Ambiente
cánonesestablecimiento permanentearrendamiento de bienesexenciónriesgo de explotación CDI España-Países BajosLey del Impuesto sobre la Renta de no Residentes
Affects CompanyExpat · Non-residentIndividual

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