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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.
Cuestión planteada Aplicabilidad a la obra consultada del supuesto de inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley 37/1992
La inversión del sujeto pasivo opera cuando el destinatario es empresario, la obra es de construcción o urbanización y el contrato es una ejecución de obra. La instalación y montaje de equipos que quedan incorporados al inmueble tiene la consideración de ejecución de obra. En este caso, la máquina abrebolsas con su estructura y cuadro eléctrico se considera ejecución de obra al quedar incorporada a la edificación.
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