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A non-resident company has requested a ruling on whether its real estate development activities in Spain create a permanent establishment and whether the reverse charge mechanism for VAT applies. The DGT has determined that a permanent establishment does exist and that the application of the reverse charge mechanism will depend on meeting the legal requirements.
Cuestión planteada Si la actividad de promoción inmobiliaria que se va a desarrollar en España se va a llevar a cabo sin mediación de establecimiento permanente en este país si no dispone de instalación o lugar de trabajo ni de agente apoderado para contratar con habitualidad en nombre de la consultante.
Se considera que existe establecimiento permanente cuando la actividad se realiza de forma continuada o habitual mediante instalaciones o por medio de un agente con poderes. En el caso de promoción inmobiliaria, la realización de un conjunto de actividades (construcción, gestión y venta) que constituyen una unidad determina la presencia en territorio español. Respecto al IVA, el mecanismo de inversión del sujeto pasivo será aplicable siempre que el destinatario sea empresario o profesional, la operación sea de urbanización, construcción o rehabilitación, y el contrato tenga la naturaleza de ejecución de obras.
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