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An enterprise building biogas plants under a turnkey model asks whether the investment of the passive party applies to its operations and those of its suppliers. The DGT responds that the mechanism applies if the plant is considered an edification and the operation constitutes an execution of works.
Cuestión planteada Si el supuesto de inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley del Impuesto sobre el Valor Añadido le resultaría de aplicación a la operación descrita, así como si sería aplicable a los proveedores del consultante en ese proyecto y, en concreto, a: a) proveedores de materias primas; b) subcontratación de trabajos de ingeniería; c) suministro de equipos mecánicos, incluyendo el montaje y la puesta en funcionamiento de los mismos; y d) alquiler de maquinaria.
La inversión del sujeto pasivo del art. 84.Uno.2º.f) requiere que el destinatario sea empresario, que la operación sea una ejecución de obra y que tenga por objeto la construcción o rehabilitación de edificaciones. Las plantas de biogás pueden considerarse edificaciones si son instalaciones industriales unidas permanentemente al suelo y susceptibles de utilización autónoma. El mecanismo se extiende a subcontratistas si la obra es consecuencia de un contrato principal de construcción o urbanización.
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