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A company asked whether installing fans in a room within an already-built industrial building qualifies for passive party investment. The DGT replied that this mechanism does not apply because the works do not constitute building rehabilitation.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las operaciones efectuadas por la entidad consultante.
La inversión del sujeto pasivo en ejecuciones de obra solo se aplica cuando el contrato tiene por objeto la urbanización de terrenos o la construcción o rehabilitación de edificaciones. En este caso, las obras de acondicionamiento de una nave ya construida no pueden calificarse como rehabilitación de edificaciones según la normativa del Impuesto. Por tanto, no procede aplicar el mecanismo del artículo 84.Uno.2º.f) de la Ley 37/1992.
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