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A Swiss company without a presence in Spain enquires about the nature of its parking meters and their taxation when leased to a Spanish company. The DGT determines that parking meters are movable property, the rental service is subject to passive investment VAT, and the income constitutes an IRNR royalty subject to a 5% cap under the Agreement.
Cuestión planteada 1) Si los mencionados parquímetros tienen la consideración de bien mueble o inmueble.
Los parquímetros son bienes muebles al poder separarse de la vía pública sin deterioro. El alquiler de estos equipos y su software es una prestación de servicios localizada en España por el destinatario empresario, siendo este el sujeto pasivo por inversión del sujeto pasivo. La renta se califica como canon según el Convenio de doble imposición entre España y Suiza, por lo que está sujeta a IRNR con una retención máxima del 5% del importe bruto.
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