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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.
Cuestión planteada Inversión del sujeto pasivo en los supuestos de construcción de una nave accesoria a una explotación agrícola.
La construcción de una nave para guardar materiales y maquinaria relacionada con una explotación agrícola no tiene la consideración de edificación a efectos del IVA. Por tanto, en las ejecuciones de obra para dicha nave realizadas para un empresario o profesional, no se aplica la regla de inversión del sujeto pasivo del artículo 84.Uno.2º f) de la Ley 37/1992.
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