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A company inquired whether building a skateboarding path for a municipality constitutes an edifice and whether the passive subject investment applies. The DGT confirms it is an edifice and that passive subject investment applies if the recipient is a business operator or professional.
Cuestión planteada Consideración de la obra contratada como edificación a efectos del Impuesto sobre el Valor Añadido y aplicación del mecanismo de la inversión del sujeto pasivo en las operaciones descritas.
La construcción de una pista de monopatín es una edificación si es una construcción independiente unida al inmueble de forma fija. La inversión del sujeto pasivo procede si el destinatario es empresario o profesional, la obra es de construcción o rehabilitación y existe un contrato directo. Si el destinatario comunica su condición de empresario con posterioridad a la obra, el contratista debe emitir facturas rectificativas y regularizar mediante la alternativa del artículo 89.5 letra b) de la Ley 37/1992.
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