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A construction company asks whether it must apply passive subject investment to its invoices and how to correct IVA if already charged. The DGT responds that it must be applied when certain conditions are met and correction is done via a rectifying invoice.
Cuestión planteada Si a las facturas emitidas por la consultante en las operaciones consultadas les resulta de aplicación el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La inversión del sujeto pasivo se aplica si el destinatario es empresario o profesional, la operación es de urbanización, construcción o rehabilitación de edificaciones, y tiene naturaleza de ejecución de obra. El contratista debe emitir factura indicando la inversión del sujeto pasivo si se cumplen estos requisitos. Si se ha repercutido el impuesto indebidamente por falta de comunicación del cliente, se debe rectificar mediante factura rectificativa.
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