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An urban planning interest group enquired whether the construction of an electrical substation should be taxed via the reverse charge mechanism. The DGT ruled that, as the substation constitutes a building, this mechanism applies if the recipient is a business or professional.
Cuestión planteada Procedencia de la aplicación del mecanismo de inversión del sujeto pasivo en las operaciones descritas, por tratarse de una ejecución de obras consecuencia de un contrato directamente formalizado por la agrupación de interés urbanístico con la empresa contratista, de modo que la agrupación no esté obligada a satisfacer dicha empresa la cuota repercutida, lo que supondría la exclusión de este importe en la ejecución del aval por el Ayuntamiento.
Las subestaciones eléctricas y centros de transformación se consideran edificaciones cuando están unidos permanentemente al suelo y son susceptibles de utilización autónoma. Por tanto, opera la inversión del sujeto pasivo en la ejecución de obras de construcción de estas instalaciones siempre que el destinatario actúe como empresario o profesional. En este caso, el contratista no debe repercutir la cuota de IVA en las facturas.
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