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A taxpayer has enquired whether renovation works carried out in a commercial premises for a company are subject to the VAT reverse charge mechanism. The DGT has ruled that this mechanism shall apply provided that the works are legally classified as construction or building renovation.
Cuestión planteada Tratamiento de la operación en el Impuesto sobre el Valor Añadido y, en particular, si es de aplicación de la regla de inversión del sujeto pasivo en la ejecución de obras mencionadas.
La inversión del sujeto pasivo se aplica cuando el destinatario es empresario o profesional y las operaciones son de urbanización, construcción o rehabilitación de edificaciones. Para ser rehabilitación, 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 del inmueble. Las obras de mantenimiento o reparación quedan excluidas, salvo que sean adiciones o mejoras que incrementen el valor y se engloben en la rehabilitación.
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