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A commercial property owner asks whether renovation works for future rental are subject to the inversion of the passive party in VAT. The DGT responds that this mechanism only applies if the works constitute a legal rehabilitation of buildings.
Cuestión planteada Si a la ejecución de dichas obras les resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992
La inversión del sujeto pasivo requiere que el destinatario sea empresario o profesional y que las operaciones sean de urbanización o construcción/rehabilitación de edificaciones. Para ser considerada 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 de la edificación. En el caso consultado, no parece concurrir la naturaleza de rehabilitación de edificaciones.
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