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A company enquired whether the construction of greenhouses with technical installations for mushroom cultivation allows the application of the inversion of the passive subject. The DGT responds that, as these are technically equipped installations constituting buildings, the mechanism is applicable.
Cuestión planteada Si a las de ejecuciones de obra de construcción de las naves y de las instalaciones y sistemas técnicos señalados 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 37/1192.
La inversión del sujeto pasivo procede cuando el destinatario es empresario, la operación es una ejecución de obra y el objeto es la construcción de edificaciones. Las naves para el cultivo de champiñón, al ser instalaciones tecnificadas con microclima controlado, aislamiento y sistemas automatizados, se consideran edificaciones. Por tanto, se aplica el mecanismo del artículo 84.Uno.2º.f) de la Ley 37/1992.
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