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A property community asks whether carrying out works to build parking spaces allows the application of the passive subject inversion. The DGT responds that it does not, as the community does not act as a trader or professional.
Cuestión planteada Si en las ejecuciones de obra 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 dicha ejecución de obra.
La inversión del sujeto pasivo requiere que el destinatario de las obras actúe con la condición de empresario o profesional. Las comunidades de propietarios, por regla general, no reúnen los requisitos para ser consideradas empresarios o profesionales, sino consumidores finales. Por tanto, al no ser la comunidad un empresario, no se aplica el mecanismo de inversión del sujeto pasivo del artículo 84.Uno.2.f) de la Ley 37/1992.
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