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A company asked whether expanding an electrical substation to connect a hydrogen plant would allow the application of the passive party's investment. The DGT states that provisional installation does not qualify due to its temporary nature, but final installation may qualify if considered building or rehabilitation.
Cuestión planteada Si resulta de aplicación el supuesto de inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno, 2º, letra f) de la Ley 37/1992.
La instalación provisional no es edificación al ser temporal y desmantelable, por lo que no aplica la inversión del sujeto pasivo. La instalación definitiva aplicará la inversión si es susceptible de utilización autónoma (edificación) o si se realiza como rehabilitación de la subestación existente bajo los requisitos del artículo 20.Uno.22 de la Ley 37/1992. En ambos casos, la compañía eléctrica será el sujeto pasivo por ser el destinatario empresario.
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