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An agricultural machinery company has enquired whether the sale of a milking robot to a farmer who is constructing a farm allows for the application of the reverse charge mechanism. The DGT has ruled that, as it is a supply without installation, the company must be the taxable person and charge VAT.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo.
La inversión del sujeto pasivo en ejecuciones de obra requiere que el contrato tenga la consideración de ejecución de obras, incluyendo el suministro de bienes objeto de instalación y montaje. No tiene consideración de ejecución de obra el suministro de materiales que no sean objeto de instalación, montaje y se incorporen al inmueble. En este caso, la entrega del robot sin instalación no cumple dichos requisitos, por lo que la entidad consultante es el sujeto pasivo.
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