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A commercial property owner asks whether acquiring a newly built property constitutes a liability investment. The DGT determines that, as the conditions in Article 84 are not met, the promoter is the VAT liable party.
Cuestión planteada Si a dicha entrega le resultaría de aplicación algún supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido.
El consultante tiene la condición de empresario o profesional por su actividad de arrendamiento de bienes. No obstante, en la entrega del local de nueva construcción, no se aprecia la aplicación de los supuestos de inversión del sujeto pasivo previstos en el artículo 84.Uno.2º de la Ley del IVA. Por tanto, el sujeto pasivo de la operación es el promotor del local.
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