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A developer asks whether the passive party inversion mechanism applies to advance payments and final payment in a tourist apartment promotion. The DGT examines the applicability of Article 84.1.2.e of the VAT Law in this context.
Cuestión planteada Aplicabilidad del mecanismo de inversión del sujeto pasivo previsto en el tercer guion del artículo 84. Uno. 2º e) de la Ley del Impuesto sobre el Valor Añadido en cada una de las entregas a cuenta satisfechas durante la ejecución de la obra, así como en el pago a la entrega de llaves de las viviendas.
Para que se aplique la inversión del sujeto pasivo según el tercer guion de la letra e) del artículo 84.Uno.2º, debe existir una ejecución de la garantía. El TEAC exige que la entrega del bien sea causa de la ejecución de la garantía para que proceda este mecanismo. No se aplica de forma automática a las entregas a cuenta o pagos en la ejecución de una obra sin que concurran los requisitos de ejecución de garantía.
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