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A company asked whether management support services (purchasing, personnel, accounting, etc.) provided to a temporary enterprise union (UTE) are subject to passive investment. The DGT replies that they are not, as these services do not constitute the execution of a work.
Cuestión planteada Si resultará aplicable el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.f) de la Ley 37/1992 a los servicios prestados por la consultante a la unión temporal de empresas.
Para que opere la inversión del sujeto pasivo en la letra f) del artículo 84.Uno.2º de la Ley 37/1992, la operación debe ser una ejecución de obra. La ejecución de obra implica la obtención de un resultado o bien distinto a los materiales utilizados, mientras que el arrendamiento de servicios se caracteriza por una prestación continuada y periódica en el tiempo. Los servicios de apoyo a la gestión no tienen la naturaleza de ejecución de obra, por lo que no se cumplen los requisitos para aplicar dicho mecanismo.
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