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New guides on the latest Spanish tax and immigration developments.
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A non-resident individual renting property in Spain asks who is liable for VAT and whether they can claim it. The DGT states that if the owner has no human or technical resources in Spain, the tenant will be the VAT payer by virtue of the 'passive investment' rule.
Cuestión planteada Quien es el sujeto pasivo de las operaciones de arrendamiento consultadas, y si la consultante tiene derecho a la deducción o devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas en territorio de aplicación del Impuesto sobre el Valor Añadido.
La mera titularidad de un inmueble no constituye un establecimiento permanente si no se dispone de medios materiales y humanos, propios o subcontratados, para la actividad. Si no hay establecimiento permanente, el sujeto pasivo del arrendamiento será el arrendatario, siempre que sea empresario o profesional establecido en España. En tal caso, el propietario no residente deberá solicitar la devolución del IVA soportado mediante los procedimientos especiales de los artículos 119 o 119 bis de la Ley 37/1992.
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