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A construction company asks whether the inversion of the passive party applies to a contract for building an industrial warehouse for a third party. The DGT confirms that this mechanism applies if the legal requirements are met.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992, de 28 de diciembre, del Impuesto sobre el Valor Añadido.
El mecanismo de inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional y la operación es una ejecución de obra para urbanización, construcción o rehabilitación de edificaciones. Esta regla se aplica tanto en contratos directos entre promotor y contratista como en subcontratos que traigan causa de un contrato principal de este tipo. Para que opere, la obra en su conjunto debe estar calificada como construcción, urbanización o rehabilitación, y el contrato o subcontrato debe tener la naturaleza de ejecución de obras.
What is published here, applied to a company or a specific case. The first meeting is free.
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