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A real estate developer asks whether works to rectify construction defects, under joint liability, allow the application of the passive investor's investment. The DGT states that if the developer is the contractor and the works are classified as rehabilitation of buildings, the mechanism applies.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en las obras realizadas para subsanar los defectos de construcción.
La inversión del sujeto pasivo opera si el destinatario es empresario o profesional y las obras son de urbanización, construcción o rehabilitación. En este caso, al ser un edificio ya entregado, las obras deben cumplir los requisitos de rehabilitación del artículo 20.Uno.22º de la Ley 37/1992. El pago de la indemnización por la aseguradora no está sujeto a IVA por su naturaleza indemnizatoria.
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