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A German investment fund without legal personality asks who should pay IRNR on the rental of a commercial centre in Spain and whether it has a permanent establishment. The DGT determines that the fund is the IRNR taxpayer, but does not carry out economic activity in Spain as its organisational resources belong to its manager.
Cuestión planteada
El fondo es el contribuyente del IRNR por las rentas de los inmuebles, ya que la gestora actúa bajo una relación fiduciaria. Sin embargo, el fondo no realiza actividad económica en España porque no dispone de la infraestructura mínima de medios humanos y materiales, la cual pertenece a la gestora. Al no haber actividad económica, no se analiza la existencia de un establecimiento permanente. Respecto al IVA, la sociedad gestora es la que tiene la condición de empresario y es el sujeto pasivo.
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