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An engineering company asked whether the supply of materials for photovoltaic or thermal solar parks allowed the inversion of the passive party. The DGT replied that if the supply is without installation, it is not considered execution of works and VAT must be charged; if it includes installation, the inversion may apply if construction or urbanisation requirements are met.
Cuestión planteada Cuestiona si será de aplicación el supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º f) en las operaciones de suministro de materiales descritas.
La inversión del sujeto pasivo requiere que la operación sea una ejecución de obra, lo que incluye el suministro de bienes con instalación y montaje. El suministro de materiales sin instalación no tiene la consideración de ejecución de obra, por lo que el vendedor debe repercutir el IVA. Si el suministro incluye montaje y se realiza en el marco de construcción o urbanización, sí aplica la inversión del sujeto pasivo.
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