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A non-resident enquires about purchasing a mortgaged property to rent it to a tourism company. The DGT clarifies that there is no passive party investment because the buyer is not a businessperson at the time of acquisition and no permanent establishment exists without own means to manage the rental.
Cuestión planteada Aclaración de algunas cuestiones manifestadas en la contestación vinculante de 6 de octubre de 2021, consulta V2502-21 como consecuencia de la aportación de cuestiones no planteadas originariamente.
No existe establecimiento permanente cuando un no residente alquila inmuebles en España sin disponer de personal propio para la gestión. La inversión del sujeto pasivo en la transmisión de inmuebles en ejecución de garantía no aplica si el adquirente no tiene la condición de empresario o profesional en el momento de la operación. No obstante, se mantiene la posibilidad de deducir cuotas soportadas antes del inicio de la actividad según el artículo 111 de la Ley del IVA.
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