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A company building a solar park asks whether its supplier's services can be considered execution of works to apply the inversion of the passive party. The DGT determines that, based on the facts, such services do not meet the definition of execution of works.
Cuestión planteada Si las actuaciones realizadas por el proveedor al que se refiere el escrito de consulta pueden tener la calificación de ejecución de obra a efectos del impuesto sobre el valor añadido y si resultaría aplicable el supuesto de inversión del sujeto pasivo previsto en el artículo 84.uno.2.f) de la Ley 37/1992.
Para que opere la inversión del sujeto pasivo en la construcción de edificaciones, la operación debe ser una ejecución de obra que busque un resultado futuro distinto a los bienes utilizados. En el caso de parques solares, la totalidad de sus elementos se consideran edificación al constituir una instalación industrial. Sin embargo, si los servicios prestados no tienen la naturaleza jurídica de ejecución de obra, no se aplica el mecanismo de inversión del sujeto pasivo.
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