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The DGT responds that investment by the passive party can only be applied if the works strictly meet the legal definition of building rehabilitation.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo regulado en el artículo 84.Uno.2º.f) de la Ley 37/1992.
Para aplicar la inversión del sujeto pasivo en ejecuciones de obra, deben concurrir tres requisitos objetivos: que se realicen en procesos de urbanización, construcción o rehabilitación; que sean ejecuciones de obra o cesión de personal; y que deriven de contratos directos entre promotor y contratista. En el caso de rehabilitaciones, las obras deben cumplir los requisitos del artículo 20.Uno.22º de la Ley 37/1992, como que su objeto principal sea la reconstrucción y que el coste exceda el 25% del valor de la edificación. Si las reparaciones no alcanzan dicha calificación de rehabilitación, no procede el mecanismo de inversión del sujeto pasivo.
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