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A construction company asks whether it must apply the subject passive investment rule for single-family homes developed by promoters. The DGT responds that application depends on whether the recipients act as entrepreneurs or professionals.
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.
Para que opere la inversión del sujeto pasivo en ejecuciones de obra, el destinatario debe ser empresario o profesional. En el caso de obras de urbanización, construcción o rehabilitación, el mecanismo se aplica también cuando el destinatario es un contratista principal o subcontratista derivado de un contrato principal de ese tipo. Si los promotores no actúan como empresarios o profesionales, la constructora debe repercutir el IVA.
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