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A resident of Germany rents a property in Spain through an online platform not established in Spain. The DGT analyses the taxation of the rent and the intermediation commission, as well as registration and declaration obligations.
Cuestión planteada Tributación de la operación de arrendamiento e intermediación y obligaciones formales a efectos del Impuesto sobre el Valor Añadido
El arrendamiento de vivienda está exento de IVA si se destina exclusivamente a uso de vivienda y no incluye servicios hoteleros. La intermediación es un servicio relacionado con bienes inmuebles sujeto a IVA. Si el propietario dispone de medios materiales y humanos (propios o subcontratados) de forma permanente en España, tiene un establecimiento permanente y debe aplicar la inversión del sujeto pasivo en la intermediación. Si no dispone de dichos medios, el sujeto pasivo de la intermediación es la plataforma no establecida.
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