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A plastering company asks whether it must apply passive subject investment to its own services and to those of its subcontractor. The DGT responds that such investment applies when operations are part of an integrated construction or rehabilitation process.
Cuestión planteada Se cuestiona a efectos del Impuesto sobre el Valor Añadido, si en los servicios prestados por la entidad subcontratada al consultante se aplica la regla de inversión del sujeto pasivo regulado en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional, la operación es una ejecución de obra (con o sin materiales) y el contrato deriva de una obra de urbanización, construcción o rehabilitación. Este mecanismo se aplica tanto en el contrato entre promotor y contratista como en la cadena de subcontratación. Para su aplicación, se deben cumplir los requisitos de comunicación previstos en el Reglamento del IVA.
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