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A construction company asks whether passive subject investment applies when building greenhouses for agricultural clients. The DGT responds that greenhouses are not considered buildings for VAT purposes.
Cuestión planteada En relación con el supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, se desea conocer si procede su aplicación en relación con los invernaderos que va a construir la consultante para sus clientes titulares de explotaciones agrícolas.
Los invernaderos son construcciones inmobiliarias de carácter agrario vinculadas a la explotación de una finca rústica. Al ser construcciones accesorias de explotaciones agrícolas, no tienen la consideración de edificación según el artículo 6 de la Ley del IVA. Por tanto, no procede la regla de inversión del sujeto pasivo del artículo 84.Uno.2º, letra f) de la Ley 37/1992.
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