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A Portuguese resident wishes to rent a building in Spain after carrying out expansion works. The DGT examines whether the landlord has a permanent establishment and how invoicing should be carried out.
Cuestión planteada Aplicación del mecanismo de la inversión del sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en relación con las obras de ampliación contratadas y deducción de las cuotas del Impuesto en éstas y otras entregas de bienes y prestaciones de servicios que puedan adquirirse para destinarlas a la actividad de arrendamiento. Obligación de presentar declaraciones-liquidaciones periódicas.
El arrendador adquiere la condición de empresario o profesional desde la adquisición de bienes o servicios con intención de destinarlos a la actividad. No existe establecimiento permanente si el no residente no dispone de un conjunto de medios materiales y humanos, propios o subcontratados, para prestar el servicio de arrendamiento de forma independiente. En ese caso, el arrendatario será el sujeto pasivo por inversión del sujeto pasivo. La facturación se regirá por la normativa del Estado donde el prestador esté establecido, en este caso Portugal.
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