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A company developing land asks whether the passive party investment mechanism applies to an electricity company's services for network installations. The DGT confirms that the mechanism applies as these constitute works carried out within a development.
Cuestión planteada Si a la ejecución de estas obras que va a contratar la entidad consultante le resultaría de aplicación la regla de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido prevista 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 tiene por objeto la urbanización de terrenos o construcción/rehabilitación de edificaciones. Las obras de suministro de energía eléctrica forman parte de las obras de urbanización. Por tanto, se aplica la regla cuando las obras se realizan para la consultante en el marco de la urbanización de un terreno.
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