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V2915-17 13 November 2017 · SG de Impuestos sobre el Consumo Criterion in force
IVA · establecimiento permanente

Leasing of property does not necessarily constitute a permanent establishment without human and technical resources

A natural person resident in a third country has enquired whether leasing a property in Spain for office use constitutes a permanent establishment. The DGT has determined that mere ownership of the property is insufficient if there are no human and material resources, whether owned or subcontracted, available to provide the leasing service.

The question raised

Cuestión planteada Consideración del inmueble arrendado como establecimiento permanente del consultante en el territorio de aplicación del impuesto.

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