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The consultant asks whether the passive party's investment in VAT applies to their construction works on power lines and substations. The DGT confirms it applies to substations and transformation centres as they are buildings, but not to towers, foundations or cables.
Cuestión planteada En relación con el supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, se desea conocer la aplicación del supuesto de inversión del sujeto pasivo a las ejecuciones de obra que realiza.
Las subestaciones y centros de transformación de alta tensión se consideran edificaciones si están unidos permanentemente al suelo y son susceptibles de utilización autónoma, aplicando la inversión del sujeto pasivo. En cambio, las bases, torres, aisladores y cables no tienen consideración de edificaciones, por lo que no aplica dicho mecanismo en sus ejecuciones de obra. No obstante, las obras de suministro de energía en baja tensión pueden considerarse obras de urbanización.
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