The Spanish General Directorate for taxation (DGT), in the recent binding consultation number V3248-20, dated 30 October, 2020, considers that the goods distributing centres handled by logistic operators not necessarily constitute permanent establishments of non-resident companies when they are used for stock warehousing, and therefore those non-resident companies would not be taxpayers in Spanish Non-Resident Income Tax.

This consultation issued by the Tax Authorities was raised by a Hong Kong company that belongs to a group which parent company is resident of China. This company plans to establish a distributing centre in Spain, to be handled by a logistic operator, in order to serve the urgent dispatches to the Iberian Peninsula. In accordance with the information stated in the binding consultation, this company will not have employees and will not contact the Spanish clients, as the commercialization of the products stocked will be carried out by a Spanish subsidiary operating as a local distributor, selling the goods in its own name.