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The consultant asks whether fencing, concrete slabs, walls and roofs are subject to the inversion of the passive party. The DGT responds that this mechanism applies to works of construction when their purpose is urbanisation or the construction/rehabilitation of buildings.
Cuestión planteada Si a dichos trabajos le son de aplicación la inversión del sujeto pasivo tanto si los realiza el consultante como si los subcontrata con terceros.
La inversión del sujeto pasivo (art. 84.Uno.2º.f LIVA) requiere que el destinatario sea empresario o profesional y que las operaciones sean ejecuciones de obra de urbanización, construcción o rehabilitación. Este mecanismo se extiende a subcontratistas si las obras traen causa en un contrato principal de dicha naturaleza. Si los trabajos de vallado o muros se realizan de forma independiente a un proceso de urbanización o edificación, no procede la inversión del sujeto pasivo.
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