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V0234-24 29 February 2024 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Inversion of the passive subject not applicable to agricultural shed construction

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.

The question raised

Whether the construction of the agricultural warehouse on the rural estate is considered an accessory construction to the agricultural exploitation and whether, in the execution of the works for the construction of said warehouse, the reverse charge mechanism provided for in Article 84, paragraph one, number 2, letter f) of Law 37/1992 is applicable.

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