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V0089-21 25 January 2021 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Inversion of the passive subject applies when machinery is incorporated into property

A company asks whether manufacturing and installing a bag-opening machine at a waste centre qualifies for the inversion of the passive subject. The DGT responds that, as the machine becomes part of the property, the operation constitutes an execution of works and thus the mechanism applies.

The question raised

Applicability to the consulted work of the reverse charge mechanism of the taxable person under Article 84.One.2.f) of Law 37/1992

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