Skip to content
Back to index
V0242-23 14 February 2023 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Office leasing by a non-resident does not constitute a permanent establishment if no own human or technical resources are used

A French company plans to acquire a building in Spain to lease it as offices through an external management company. The DGT ruled that no permanent establishment exists if the company does not use its own human and technical resources, and that the lessor is the taxable person for VAT purposes.

The question raised

Cuestión planteada Se plantean las siguientes cuestiones a efectos del Impuesto sobre el Valor Añadido:

Email
Contact