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A company asked whether the rental of construction machinery constitutes a service linked to immovable property. The DGT replied that it does not, unless the service provider assumes responsibility for carrying out the works.
Cuestión planteada Lugar de realización de los servicios de arrendamiento descritos, a efectos del Impuesto sobre el Valor Añadido. Posibles efectos sobre dicho lugar de realización de que la obra de construcción se realice en un puerto o aeropuerto.
El arrendamiento de maquinaria no es un servicio relacionado con bienes inmuebles según el artículo 70.Uno.1º de la Ley del IVA, ya que no existe una relación lo suficientemente directa. Para que la puesta a disposición de maquinaria se considere vinculada a un inmueble, el prestador debe asumir la responsabilidad de la ejecución de las obras. Si el destinatario es empresario, se aplica la regla general del artículo 69.Uno.1º. Si el destinatario no es empresario y reside fuera de la UE, el servicio se entiende realizado en España si su utilización o explotación efectiva se realiza en territorio nacional.
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