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A company inquired whether repair and maintenance services for industrial machinery provided during a tunnel construction project were subject to passive subject inversion. The DGT responded that they are not, as the service relates to machinery maintenance, not building construction.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f de la Ley 37/1992 a la operación descrita.
La inversión del sujeto pasivo solo opera cuando la operación es una ejecución de obra para la construcción o rehabilitación de edificaciones. Los servicios de reparación y mantenimiento de maquinaria, aunque se realicen en el lugar de una obra, no cumplen los requisitos porque su objeto no es la construcción de la edificación ni la maquinaria se incorpora a la misma. Por tanto, el prestador debe repercutir el IVA al destinatario.
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