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The consultant asks whether building a loft to expand a fruit buying and selling warehouse constitutes an investment by the passive subject or if it is an accessory construction in an agricultural enterprise. The DGT determines that the investment of the passive subject applies because the work is not considered an accessory construction in an agricultural enterprise.
Cuestión planteada Si se produce en este caso inversión del sujeto pasivo, o se considera como construcción accesoria a una explotación agrícola.
Las construcciones accesorias de explotaciones agrícolas que guarden relación con la naturaleza y destino de la finca no tienen la consideración de edificaciones. Sin embargo, la construcción de un altillo para ampliar la superficie útil de un almacén de compraventa de frutas se considera construcción o rehabilitación de una edificación. Por tanto, se aplica la regla de inversión del sujeto pasivo del artículo 84.Uno.2º f) de la Ley 37/1992.
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