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A company requested clarification on whether its prefabricated bathroom modules for hotels or prisons are considered buildings for VAT purposes. The DGT ruled that they are not, as they are not capable of autonomous and independent use, even if they may form part of a building.
Cuestión planteada Si dichas construcciones prefabricadas tiene la consideración de edificaciones, a los efectos de lo dispuesto en el artículo 6 de la Ley 37/1992.
Para ser edificación, las construcciones deben estar unidas permanentemente al suelo o inmuebles y ser susceptibles de utilización autónoma e independiente. Los módulos de cuartos de baño no se consideran edificaciones por sí mismos al no cumplir el requisito de utilización autónoma e independiente, sin perjuicio de que puedan formar parte de una edificación.
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