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A UK resident inquired whether they could deduct or recover VAT paid on the purchase of a property intended for rental. The Directorate General for Taxes (DGT) ruled that if the individual lacks human and technical resources in Spain to manage the rental, they do not have a permanent establishment and may request a refund through the procedure set out in Article 119 bis.
Cuestión planteada Conocer si el consultante tiene derecho a la deducción o devolución de las cuotas del Impuesto sobre el Valor Añadido soportadas en territorio de aplicación del Impuesto sobre el Valor Añadido como consecuencia de la adquisición del inmueble.
La mera titularidad de un inmueble para arrendarlo no constituye un establecimiento permanente si no se dispone de medios materiales y humanos, propios o subcontratados, para prestar el servicio de forma independiente. Si no existe establecimiento permanente, el arrendatario será el sujeto pasivo de la operación mediante inversión del sujeto pasivo. En este caso, el no residente podrá solicitar la devolución de las cuotas soportadas a través del régimen especial del artículo 119 bis, dado que existe reciprocidad de trato con el Reino Unido.
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