Taxable persons with their place of business, tax domicile, or a permanent establishment (PE) involved in the supply of goods and provision of services subject to the tax within the Spanish territory where the tax applies are considered established.For a PE to exist, an adequate structure of human and technical resources, whether owned or subcontracted, with a sufficient degree of permanence, is required to receive and use services for the needs of the establishment itself. Having an VAT ID will not be sufficient to consider that a PE exists.It will be understood that such a PE is involved in the supply of goods or provision of services when it organizes its material and human production factors or one of them for the purpose of carrying out each of them. The taxable person must use the technical and human resources of the PE for operations inherent to the supply of goods or provision of services.When the resources of the permanent establishment are used exclusively for performing auxiliary administrative tasks such as accounting, invoicing, and debt collection, it will not be considered that such resources have been used to carry out a supply of goods or provision of services.
Source: audiconsultores-etlglobal.com
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