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A company asks whether its paving and bituminous mixing services under road maintenance contracts are subject to the inversion of the passive party. The DGT responds that this mechanism does not apply because the main contract does not aim at land development or the construction or rehabilitation of buildings.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las operaciones efectuadas por la entidad consultante.
La inversión del sujeto pasivo en ejecuciones de obra no se aplica cuando los servicios se prestan en el marco de un contrato principal que no tenga por objeto la urbanización de terrenos o la construcción o rehabilitación de edificaciones. Por tanto, un contrato de conservación y mantenimiento de carreteras no da lugar a la inversión del sujeto pasivo en ninguna fase de la cadena, aunque se realicen ejecuciones de obra inmobiliaria en su cumplimiento.
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