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A public business entity has requested a ruling on the VAT treatment regarding the delivery of new grade-separated junctions intended to replace old ones. The DGT has determined that these infrastructures constitute buildings and their delivery represents a first supply subject to VAT, applying the reverse charge mechanism to the construction works.
Cuestión planteada Si las entregas de los nuevos pasos a distinto nivel a los titulares de los antiguos pasos a nivel se encontrarían sujetos y, en su caso, exentos del Impuesto sobre el Valor Añadido, tanto si tales adquirentes tienen que abonar una contraprestación como si no. En su caso, base imponible del Impuesto de dichas transmisiones. Deducibilidad de las cuotas del Impuesto soportadas por la consultante en dichas ejecuciones de obra.
Los pasos a distinto nivel y sus accesos tienen la consideración de edificación. La entrega de estas infraestructuras por parte de la entidad pública, que actúa como promotor, se considera un autoconsumo de bienes y constituye una primera entrega sujeta al tipo general del 21%. En las ejecuciones de obra contratadas para su construcción, se aplica el mecanismo de inversión del sujeto pasivo. La entidad tiene derecho a la deducción de las cuotas soportadas siempre que se cumplan los requisitos legales.
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