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A query was raised regarding whether the ownership of tourist apartments by non-residents constitutes a permanent establishment and who the taxable person for VAT is. The DGT ruled that mere ownership is insufficient; however, if human and technical resources are hired for management, it is considered a permanent establishment.
Cuestión planteada Consideración de los inmuebles arrendados como establecimiento permanente de los titulares en el territorio de aplicación del Impuesto y sujeto pasivo del arrendamiento de los mismos efectuados a favor de la consultante.
Para que exista establecimiento permanente es necesario contar con una estructura adecuada de medios humanos y técnicos, propios o subcontratados, con un grado suficiente de permanencia. La mera titularidad de inmuebles explotados en arrendamiento no determina necesariamente la existencia de un establecimiento permanente si no se dispone de dichos medios para prestar el servicio de forma independiente. Si el inversor cuenta con medios para la gestión, se considera establecido y es el sujeto pasivo del impuesto, debiendo repercutir el IVA a la consultante.
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