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A French company plans to acquire a building in Spain to lease as offices through an external management firm. The DGT ruled that this does not constitute a permanent establishment and that, following the 2023 reform, the company is the taxable person for VAT on the leases.
Cuestión planteada Se plantean las siguientes cuestiones a efectos del Impuesto sobre el Valor Añadido:
Para que exista un establecimiento permanente es necesario contar con una estructura adecuada de medios humanos y técnicos, propios o subcontratados, con un grado suficiente de permanencia. Si el propietario no dispone de personal propio para ejecutar la gestión del arrendamiento, el inmueble no constituye un establecimiento permanente. En este caso, la sociedad es sujeto pasivo del impuesto en los arrendamientos de oficinas y debe solicitar la devolución de cuotas soportadas mediante el procedimiento general del artículo 115 de la Ley 37/1992.
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