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A non-resident with tourist rental properties asks whether a permanent establishment exists and whether the passive investor rule applies. The DGT states that no permanent establishment exists if there are no human or technical resources, own or subcontracted, for the activity.
Cuestión planteada Si debe considerarse que dispone de un establecimiento permanente a efectos del Impuesto sobre el Valor Añadido en el territorio de aplicación del Impuesto y si en los servicios que le factura el intermediario debe aplicarse la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.a) de la Ley 37/1992.
La mera explotación de un inmueble en arrendamiento no determina necesariamente la existencia de un establecimiento permanente. Para que este exista, debe haber una estructura con un grado suficiente de permanencia y medios humanos y técnicos adecuados para prestar los servicios. Si no se dispone de dichos medios, no hay establecimiento permanente y, si el mediador tampoco está establecido en España, el mediador debe repercutir el IVA en factura.
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