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A resident of France with a rental property in Spain has enquired whether they can deduct VAT on their expenses. The DGT has ruled that the ability to deduct VAT depends on whether the owner maintains a permanent establishment in Spain, which requires sufficient human and technical resources.
Cuestión planteada Posibilidad de deducir las cuotas del Impuesto soportadas por gastos generales, reparaciones, suministros, adquisición de inmovilizado y obras de ampliación y mejora en el inmueble.
Para que exista un establecimiento permanente, debe haber una estructura con medios humanos y técnicos suficientes y un grado de permanencia. La mera titularidad de un inmueble destinado al arrendamiento no determina necesariamente la existencia de un establecimiento permanente si no se dispone de medios propios o subcontratados para la actividad. Si existe establecimiento permanente, se aplican las reglas generales de deducción; si no existe, el reembolso se solicita mediante el procedimiento para no establecidos.
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