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A civil society asks whether adaptation works carried out in a rented premises are subject to passive investor VAT investment. The DGT responds that such investment only applies if the works meet the legal requirements to be classified as building or renovation works.
Cuestión planteada Aplicación a las obras realizadas el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley del Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo en ejecuciones de obra requiere que la actuación en su conjunto sea calificada como construcción o rehabilitación de edificaciones. Para ser rehabilitación, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación sin el suelo. Si no se cumplen estos requisitos, el empresario que realiza las obras es el sujeto pasivo y debe repercutir el IVA en la factura.
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