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The DGT confirms that dredging and maintenance of quays and channels is considered an execution of works since channels are deemed buildings. However, the investment only applies if the main contract relates to urbanisation, construction or rehabilitation of buildings.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, a las operaciones objeto de consulta en la medida que la obras pueden ser calificadas sobre ejecuciones de obra sobre edificaciones.
Las operaciones de dragado de puertos son ejecuciones de obra sobre canales de navegación, los cuales tienen la consideración de edificaciones. No obstante, la inversión del sujeto pasivo solo se aplicará si dichas operaciones se realizan en el seno de un proceso de urbanización de terrenos o de construcción o rehabilitación de una edificación. Si el contrato principal tiene por objeto la conservación o mantenimiento, no se aplicará la inversión del sujeto pasivo.
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