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An agricultural entrepreneur asks whether building a shed and installing a irrigation system on rural land allows the application of the passive subject inversion. The DGT responds that, as accessory structures to an agricultural enterprise, they are not considered buildings and thus the mechanism does not apply.
Cuestión planteada Si resulta aplicable el mecanismo de inversión del sujeto pasivo a las operaciones descritas a efectos del Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo requiere que la operación sea una ejecución de obra para la construcción o rehabilitación de edificaciones. Las construcciones accesorias de explotaciones agrícolas que guarden relación con la naturaleza y destino de la finca no tienen la consideración de edificaciones. Por tanto, la nave agrícola destinada a la explotación no permite aplicar la inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley del IVA.
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