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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.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional, la operación es ejecución de obra (urbanización, construcción o rehabilitación) y existe un contrato directo entre promotor y contratista. También aplica a subcontratistas si la obra deriva de un contrato principal de este tipo. En el caso concreto, procede para la construcción de la nave industrial si se cumplen los requisitos legales.
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