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A French company wishes to buy an industrial building in Spain to rent it to another company in which it holds an interest. The query asks whether it can renounce IVA exemption to apply passive investment rules and whether it can claim the tax deduction.
Cuestión planteada Posibilidad de renunciar a la exención del Impuesto sobre el Valor Añadido, con la consiguiente inversión del sujeto pasivo. Deducibilidad de la cuota soportada en dicha adquisición, así como en los gastos por reparaciones que se hagan con posterioridad.
Si la transmisión del inmueble es una segunda o ulterior entrega de edificación, el sujeto pasivo puede renunciar a la exención siempre que el adquirente sea un sujeto pasivo con derecho a la deducción. En este caso, la operación estará sujeta a IVA y se aplicará la inversión del sujeto pasivo. El arrendamiento posterior de la nave estará sujeto al impuesto. La existencia de un establecimiento permanente para la sociedad no residente dependerá de si dispone de medios humanos y técnicos suficientes en España, ya que la mera titularidad del inmueble no lo determina.
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