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A partnership of assets has requested a ruling on whether the sale of air conditioning units is subject to the equivalence surcharge and who the taxable person is regarding their installation. The DGT has ruled that these units are considered construction materials excluded from said regime and has analysed the reverse charge mechanism for the taxable person in construction works.
Cuestión planteada 1. Aplicación del régimen especial del recargo de equivalencia a la comercialización de dichos aparatos de aire acondicionado o, en su caso, aplicación del régimen general del Impuesto sobre el Valor Añadido. 2. Sujeto pasivo en la instalación del aire acondicionado.
Los aparatos de aire acondicionado se consideran materiales de construcción y, por tanto, están excluidos del régimen de recargo de equivalencia, tributando por el régimen general de IVA. El suministro e instalación de aire acondicionado tiene la consideración de ejecución de obra. Si la instalación es consecuencia de un contrato directo entre promotor y contratista para construcción o rehabilitación, se aplica la inversión del sujeto pasivo y el tipo reducido del 10%. En caso de subcontratación o contratos aislados, se aplicará el tipo general del 21%.
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