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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 se aplica la inversión del sujeto pasivo del IVA en la transmisión de inmuebles para cancelar una deuda si el adquirente no tiene la condición de empresario o profesional en el momento de la operación. Respecto al arrendamiento posterior, un no residente no dispone de establecimiento permanente en España si no cuenta con personal propio para gestionar dichos arrendamientos. El arrendatario será el sujeto pasivo del impuesto si el arrendador es un no residente sin establecimiento permanente.
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