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The taxpayer seeks clarification on the VAT treatment regarding the drilling of a well to supply water to an agricultural building under construction. The DGT rules that the construction of the well and the building constitute a single construction activity, meaning the reverse charge mechanism applies.
Cuestión planteada Tratamiento de dichas operaciones por el Impuesto sobre el Valor Añadido.
Las operaciones de construcción de una nave industrial y del pozo anexo tienen la consideración de ejecuciones de obra para la construcción de una edificación. Se aplica la regla de inversión del sujeto pasivo del artículo 84.Uno.2º, letra f) de la Ley 37/1992, al ser el destinatario un empresario o profesional.
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