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A Belgian resident asks whether the rental of a property in Málaga to a society that subsequently uses it for tourism purposes is subject to VAT and whether she has a permanent establishment in Spain. The DGT responds that the transaction is subject to VAT and that a permanent establishment depends on having human and technical resources in Spain.
Cuestión planteada Si la persona física consultante dispone de un establecimiento permanente en territorio de aplicación del Impuesto sobre el Valor Añadido a efectos de dicho impuesto y si a las operaciones de arrendamiento que realiza les resulta de aplicación el mecanismo de inversión del sujeto pasivo.
El arrendamiento de un inmueble destinado a ser cedido posteriormente por el arrendatario en el ejercicio de una actividad empresarial está sujeto y no exento de IVA. La existencia de un establecimiento permanente para un no residente requiere contar con una estructura de medios humanos y técnicos, propios o subcontratados, con un grado suficiente de permanencia. La mera titularidad de un inmueble explotado en arrendamiento no determina necesariamente la existencia de un establecimiento permanente si no se dispone de dichos medios en el territorio.
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