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An industrial dryer manufacturer has requested clarification on whether the installation of its machinery qualifies as building works and if the reverse charge mechanism applies. The Directorate General for Taxes (DGT) has ruled that the installation and assembly of these dryers constitutes the execution of building construction works, thereby triggering the application of the reverse charge mechanism.
Cuestión planteada Si la maquinaria descrita puede ser considerada una vez instalada como edificación y si en su entrega será de aplicación el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º, letra f), de la Ley 37/1992.
La instalación y montaje de secaderos industriales se considera edificación al cumplir los requisitos de la Ley del IVA. Por tanto, cuando se realicen para otros empresarios o profesionales, se debe aplicar la inversión del sujeto pasivo según el artículo 84.Uno.2º, letra f). No obstante, el mero suministro de componentes sin instalación o montaje no activa este mecanismo.
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