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A consultant based outside the EU carried out works in a property to be rented, asking whether the property constitutes a permanent establishment and whether VAT on the works can be deducted. The DGT determines that the tenant will be the VAT liable party if the landlord has no own or subcontracted human or technical resources in Spain, and that the works are deductible if the intention to carry out an taxable activity is proven.
Cuestión planteada Consideración del local como establecimiento permanente, sujeto pasivo en el arrendamiento del mismo y procedencia de la deducción de las cuotas del Impuesto sobre el Valor Añadido soportadas por la ejecución de obras en las declaraciones trimestrales correspondientes.
El inmueble arrendado puede constituir un establecimiento permanente si cuenta con una estructura adecuada de medios humanos y técnicos con grado de permanencia. Sin embargo, si el arrendador no mantiene medios materiales y humanos, propios o subcontratados, para la actividad, no dispone de establecimiento permanente y el sujeto pasivo del IVA será el arrendatario. Las cuotas de las obras son deducibles si se acredita mediante elementos objetivos la intención de destinar el inmueble a una actividad sujeta y no exenta.
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