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V0397-14 14 February 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Inversion of the passive subject does not apply to auxiliary sheds in agricultural operations

An farmer asks whether building a shed for storing machinery and products in an agricultural activity is subject to the inversion of the passive subject. The DGT responds that, as it is not considered a building, this rule does not apply.

The question raised

Reverse charge in the cases of construction of a warehouse ancillary to an agricultural holding.

The DGT's ruling

The construction of a warehouse for storing materials and machinery related to an agricultural holding is not considered a building for VAT purposes. Therefore, in the works executed for said warehouse carried out for a taxable person or professional, the reverse charge rule under Article 84.One.2º f) of Law 37/1992 does not apply.

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