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A German company has enquired whether the construction of residential properties for subsequent rental constitutes a permanent establishment in Spain. The DGT indicates that the construction project could qualify if it exceeds twelve months and falls within the company's corporate purpose; however, the rental activity would not constitute a permanent establishment if it is not carried out as an economic activity.
Cuestión planteada Teniendo en cuenta que la construcción de las viviendas que se encargará a terceros puede durar más de 12 meses y teniendo en cuenta que su destino es el construir para alquilar sin otras actividades comerciales, ¿Se considerará que tiene establecimiento permanente en aplicación del artículo 5.3 del Convenio de doble imposición con Alemania?
Una obra de construcción constituye establecimiento permanente si su duración excede los doce meses y forma parte del objeto social de la entidad. El tiempo de los subcontratistas se suma al del contratista general para el cómputo de los doce meses. Por otro lado, el arrendamiento de inmuebles solo se considera actividad económica si se cuenta con al menos una persona empleada con contrato laboral a jornada completa.
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