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A modular prefabricated components manufacturer asks whether its on-site assembly operations allow the application of the inversion of the passive party. The DGT confirms it is applicable provided the construction execution requirements are met and the recipient is a business operator or professional.
Cuestión planteada Si esta nueva modalidad de construcción efectuada para un promotor o contratista principal también sería de aplicación el supuesto de inversión del sujeto pasivo regulado en el artículo 84.Uno.2º, letra f), de la Ley del Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo procede en ejecuciones de obra para la construcción de edificaciones, independientemente de la técnica utilizada, incluyendo casas prefabricadas o construcciones modulares que se unan permanentemente al suelo. Para su aplicación, el destinatario debe ser empresario o profesional y la obra debe ser consecuencia de un contrato de construcción o rehabilitación. En el caso de viviendas para particulares, el tipo impositivo aplicable es el reducido del 10%.
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