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A German resident asks whether renting properties in Spain through an agent constitutes a permanent establishment and how taxation applies. The DGT responds that it will only be considered economic activity if there is a dedicated premises for management and at least one employee on a labour contract.
Cuestión planteada Se plantean dos cuestiones:
Si el arrendamiento cumple los requisitos de actividad económica (local exclusivo y empleado a jornada completa), se considera establecimiento permanente y tributa por el IRNR según el régimen de actividades económicas. Si no cumple ambos requisitos, tributa como renta de bienes inmuebles sin establecimiento permanente. En el segundo caso, al ser residente en la UE, puede deducir gastos vinculados directamente a la actividad.
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