The nonresident entity was using the factory, warehouse, and premises of the Spanish subsidiary and was even providing instructions to the subsidiary’s employees. In addition, the Swiss entity assumed all the risks. The court concluded that the Spanish subsidiary was a permanent establishment in Spain for VAT purposes and was required to charge Spanish VAT on its sales in Spain.
Source: Deloitte
See also THIS post about this case.
Latest Posts in "Spain"
- Spanish Art World Protests 21% Cultural VAT, Demands Reduction to Match European Standards
- EU Introduces €3 Tariff on Low-Value E-Commerce Imports Starting July 2026
- Spain’s Software-Based Fiscalization: Legal Models, Regional Regimes, and Compliance Deadlines Explained
- Key Aspects of Spanish Fiscalization: Regulations, Requirements, VERIFACTU, and Compliance for Businesses
- Congress Approves Lower VAT and IRPF Incentives to Boost Youth Homeownership and Affordable Housing













