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A non-resident individual inquired whether their property, rented out with external maintenance and management services, constitutes a permanent establishment for VAT purposes. The DGT ruled that the property could be considered a permanent establishment if it possesses a structure of human and technical resources, even if subcontracted, provided they have sufficient permanence.
Cuestión planteada Si dicho inmueble puede considerarse un establecimiento permanente a efectos del Impuesto sobre el Valor Añadido.
La mera explotación de un inmueble en arrendamiento no determina necesariamente la existencia de un establecimiento permanente. Para que exista, debe acreditarse la disponibilidad de un conjunto de medios materiales y humanos, propios o subcontratados, que permitan prestar los servicios de forma independiente y estable. Si el consultante mantiene medios humanos y técnicos subcontratados para el ejercicio de la actividad de arrendamiento, sí dispondrá de un establecimiento permanente.
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