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A consultant asks whether building a shed for storing machinery and products on a rural farm allows the application of the passive subject investment. The DGT responds that, as it is an accessory construction to the agricultural activity, it is not considered an edifice and the mechanism does not apply.
Cuestión planteada Si la construcción de la nave agrícola en la finca rústica tiene la consideración de construcción accesoria a la explotación agrícola y si en la ejecución de la obra para la construcción de dicha nave procede la aplicación del mecanismo de inversión del sujeto pasivo previsto en el artículo 84, apartado uno, número 2º, letra f) de la Ley 37/1992.
Las construcciones accesorias de explotaciones agrícolas que guarden relación con la naturaleza y destino de la finca no tienen la consideración de edificaciones para el IVA. Al no ser edificaciones, la construcción de una nave para guardar materiales, maquinaria o productos agrícolas no permite aplicar la inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.f) de la Ley 37/1992.
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