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A municipality asks whether the execution of a sewer network, paving and urban furniture is subject to the inversion of the passive party. The DGT responds that, as these are improvement or repair works on already urbanised land and not part of a land urbanisation process, the contractor must charge VAT.
Cuestión planteada Si a dichas ejecuciones de obra les resultará de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La inversión del sujeto pasivo requiere que las obras se realicen en el marco de un proceso de urbanización de terrenos, entendido como la dotación de elementos para servir a la edificación. No se considera urbanización el mantenimiento o mejora de terrenos ya urbanizados. Por tanto, si las obras son de reparación o mejora sobre suelo ya urbanizado, no aplica la inversión del sujeto pasivo y el contratista debe facturar el impuesto.
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