Does a Spanish VAT number, stock in a Spanish warehouse or a branch make me established in Spain?

No. MITECO's note of 13 August 2026, citing the Commission's PPWR guidance, says a branch (sucursal) has no legal personality of its own, and that being “established” refers to a natural or legal person constituted in the EU, not merely a branch. A company that has only a branch must constitute a subsidiary or appoint an authorised representative. A Spanish VAT registration or stock in a Spanish fulfilment centre is not a legal entity, so it does not establish you either. If you already have a Spanish subsidiary, MITECO says no separate representative is needed. MMITECO+1