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A company asked whether its irrigation infrastructure and land parceling works were subject to passive party investment. The DGT states that irrigation infrastructure may be considered building and thus subject to investment, but land parceling is not.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f), de la Ley 37/1992.
La infraestructura de regadío, al ser un conjunto de construcciones conectadas, puede tener la consideración de edificación si es susceptible de utilización autónoma e independiente, permitiendo la inversión del sujeto pasivo. No obstante, las actuaciones de reparcelación no constituyen un proceso de urbanización de terrenos ni construcción o rehabilitación de edificaciones. Para aplicar la inversión, el destinatario debe ser empresario o profesional y comunicar su condición y el marco de la obra al contratista.
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