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A grain and agriculture trader asks whether the rehabilitation of his industrial warehouses after a damage event is subject to the passive party investment mechanism. The DGT responds that this mechanism applies whenever the works comply with the legal requirements for building rehabilitation.
Cuestión planteada Cuestiona la aplicación del supuesto de inversión del sujeto pasivo recogido en el artículo 84.uno.2º f) de la Ley del Impuesto sobre el Valor Añadido
La inversión del sujeto pasivo en ejecuciones de obra se aplica cuando el destinatario es empresario o profesional y la operación consiste en urbanización, construcción o rehabilitación de edificaciones. Para que la rehabilitación sea válida, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación. En este caso, las naves se consideran edificaciones al estar afectas a una actividad comercial y no ser accesorias de una explotación agrícola.
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