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A developer asks whether buyers of vacation rental properties carry out entrepreneurial activities and whether non-residents have a permanent establishment. The DGT confirms that vacation property rentals are not exempt from VAT and that the liable party is the entity operating the property.
Cuestión planteada Si se considera que los adquirentes realizan una actividad empresarial a efectos del Impuesto sobre el Valor Añadido. Si los adquirentes residentes en el extranjero o Canarias actuarían mediante establecimiento permanente. En su caso, obligaciones censales y formales relativas al Impuesto sobre el Valor Añadido. Deducibilidad o, en su caso, devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas en la adquisición del inmueble.
El arrendamiento de viviendas para explotación vacacional está sujeto a IVA al no ser un arrendamiento para vivienda exento. Los propietarios no residentes no tendrán establecimiento permanente si no disponen de medios humanos y técnicos propios para la gestión. En este caso, el sujeto pasivo será la entidad que explota el inmueble. Los propietarios podrán deducir y solicitar la devolución del IVA según los procedimientos de los artículos 119 y 119 bis de la Ley 37/1992.
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