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A construction scaffolding and safety net installation company asks whether its services are subject to passive subject investment and which VAT rate applies. The DGT responds that these services do not constitute execution of works and therefore must apply the general 21% VAT rate, and passive subject investment does not apply.
Cuestión planteada Si en las prestaciones de servicios objeto de consulta 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. Tipo impositivo del Impuesto sobre el Valor Añadido aplicable a dichas prestaciones de servicios
La prestación de servicios consistente en la colocación de andamios y otros elementos de protección no tiene la consideración de ejecución de obra. Por tanto, no es de aplicación el mecanismo de inversión del sujeto pasivo previsto en el artículo 84.Uno.2.f) de la Ley 37/1992. Asimismo, estas operaciones no pueden beneficiarse del tipo impositivo reducido del 10%, debiendo tributar por el tipo general del 21%.
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