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A non-resident enquires whether the lease of a property intended for third-party tourism rental is subject to VAT and who the VAT payer is. The DGT determines that the transaction is subject to VAT and that the owner does not have a permanent establishment if no own human and technical resources are available.
Cuestión planteada Si dicho arrendamiento se encontrará sujeto al Impuesto sobre el Valor Añadido. Sujeto pasivo del Impuesto en la transmisión de la vivienda.
El arrendamiento de un inmueble para subarrendamiento vacacional está sujeto al IVA al no cumplir la exención de vivienda. No existe establecimiento permanente si el propietario no dispone de personal propio para gestionar el arrendamiento, siguiendo la jurisprudencia del TJUE. En este caso, el sujeto pasivo será el destinatario del servicio, al ser el arrendador un no residente sin establecimiento permanente.
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