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A rental company asks whether a property outside Spain constitutes a permanent establishment and whether its income counts in the apportionment. The DGT states that mere ownership of a property is insufficient to establish a permanent establishment without own or subcontracted resources.
Cuestión planteada Consideración del inmueble situado fuera del territorio de aplicación del Impuesto como establecimiento permanente de conformidad con la Ley del Impuesto sobre el Valor Añadido, así como si, a efectos del cálculo de la prorrata general del Impuesto, deben computarse los ingresos procedentes del arrendamiento del mismo.
Para que un inmueble en el extranjero sea establecimiento permanente, debe contar con una estructura adecuada de medios humanos y técnicos con grado suficiente de permanencia. Si no existe dicho establecimiento permanente, los ingresos por el arrendamiento del local fuera del territorio de aplicación del Impuesto computan en el cálculo de la prorrata general. Si sí fuera establecimiento permanente, sus operaciones no se computarían en ninguno de los términos de la prorrata.
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