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A restoration company asks whether fitting out its premises at airports and stations qualifies for subject passive investment. The DGT responds that it only applies if the works are part of the overall construction or rehabilitation of the building.
Cuestión planteada 1º Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, a las operaciones objeto de consulta en la medida que el promotor ha comunicado que actúa como empresario o profesional a efectos del Impuesto.
La inversión del sujeto pasivo en ejecuciones de obra requiere que el contrato tenga por objeto la urbanización de terrenos o la construcción o rehabilitación de edificaciones. Si las obras de acondicionamiento de locales comerciales no se realizan en el marco de la construcción o rehabilitación del edificio, no opera este mecanismo y el contratista será el sujeto pasivo. Para que sea rehabilitación, deben cumplirse los requisitos del artículo 20.Uno.B) de la Ley 37/1992.
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