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A comarcal authority asked whether modernisation works on a waste plant were subject to subject passive investment and whether the received subsidy for financing them was subject to VAT. The DGT confirms that subject passive investment applies and that the subsidy does not constitute part of the VAT base.
Cuestión planteada Si a las ejecuciones de las obras objeto de consulta le resultaría de aplicación el mecanismo de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992. Si el pago de dicha subvención de capital se encuentra sujeto al Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo es aplicable porque las obras consisten en la construcción de edificaciones y el destinatario es un empresario o profesional. Respecto a la subvención, no se considera vinculada al precio de las operaciones sujetas al impuesto, por lo que no forma parte de la base imponible del IVA.
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