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A French company that acquires buildings to lease as offices seeks clarification on its status as a taxable person and the VAT treatment. The DGT determines that it does not have a permanent establishment if it lacks its own human and technical resources for management and, following the 2023 reform, it is the taxable person for the tax.
Cuestión planteada
Un sujeto no establecido no dispone de establecimiento permanente si no cuenta con medios humanos y técnicos propios para gestionar el arrendamiento, incluso subcontratando la gestión. Desde el 1 de enero de 2023, en arrendamientos de inmuebles sujetos y no exentos, no se aplica la inversión del sujeto pasivo. Por tanto, el arrendador no establecido es el sujeto pasivo y debe solicitar la devolución de cuotas soportadas mediante el procedimiento general del artículo 115 de la Ley 37/1992.
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