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A farming professional asks whether the construction of a shed and a photovoltaic installation are subject to passive investor investment and whether VAT deduction is possible. The DGT confirms that passive investor investment applies due to works carried out for a building and explains the applicable deduction and regularisation rules.
Cuestión planteada Si a dichas ejecuciones de obra les resultaría de aplicación el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992. Deducibilidad de las cuotas del Impuesto soportadas en la construcción de la nave y de la instalación fotovoltaica.
Se aplica la inversión del sujeto pasivo cuando el destinatario es empresario o profesional, la operación es una ejecución de obra para construcción o rehabilitación de edificaciones y existe un contrato directo entre promotor y contratista. La deducibilidad del IVA en la construcción y la instalación fotovoltaica se rige por las normas de bienes de inversión, debiendo regularizarse las cuotas durante los nueve años siguientes para terrenos o edificaciones. Si concurren operaciones con y sin derecho a deducción, se debe aplicar la regla de la prorrata o el régimen de sectores diferenciados según corresponda.
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