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A carpentry company has enquired whether the reverse charge mechanism should be applied to the supply and installation of kitchen furniture and appliances for property developers. The DGT has ruled that the reverse charge applies if it concerns new construction and involves installation with an obligation to achieve a specific result, although appliances are subject to the 21% VAT rate.
Cuestión planteada - Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las operaciones efectuadas por la entidad consultante, en particular emisión de factura con o sin inversión del sujeto pasivo para esta última actividad, incluyendo los electrodomésticos.
La inversión del sujeto pasivo aplica en el suministro con instalación de muebles de cocina y electrodomésticos en edificaciones de nueva construcción cuando el destinatario es empresario o profesional. Para que sea ejecución de obra, la instalación debe ir más allá de la mera puesta a disposición y obligar a un resultado determinado. Las ejecuciones de obra inmobiliaria tributan al 10%, pero las entregas de electrodomésticos tributan al tipo general del 21%, aunque se realicen conjuntamente con la construcción.
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