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A French asset manager enquires whether its real estate investment vehicles (SCPIs and SCIs) have a permanent establishment in Spain. The DGT determines that no permanent establishment exists because the entities lack material and personnel resources and do not employ a full-time employee in Spain.
Cuestión planteada - Si la operativa determina que SCPI o SCI disponen de un establecimiento permanente en España.
No existe establecimiento permanente si las entidades no disponen de medios materiales o personales en España y la gestión se realiza desde Francia. Para que el arrendamiento sea actividad económica en España, se requiere emplear al menos a una persona con contrato laboral y jornada completa. Las rentas por arrendamiento y transmisión de inmuebles tributan en España según el Convenio y el TRLIRNR. La transmisión de participaciones en la SCI puede tributar en España si su activo está constituido principalmente por inmuebles en territorio español.
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