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V0634-14 10 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Inversion of the passive subject applies to building a loft for a fruit warehouse

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.

The question raised

Whether the reverse charge mechanism applies in this case, or if it is considered an accessory construction to an agricultural holding.

The DGT's ruling

Accessory constructions of agricultural holdings that are related to the nature and purpose of the estate are not considered buildings. However, the construction of a mezzanine to increase the useful area of a fruit trading warehouse is considered the construction or rehabilitation of a building. Therefore, the reverse charge mechanism of article 84.One.2º f) of Law 37/1992 applies.

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