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A company asks whether the installation of electrical lines qualifies for passive investor investment. The DGT replies that it does not, as foundations, towers, cables, and power lines are not regarded as buildings.
Cuestión planteada En relación con el supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, se desea conocer la aplicación del supuesto de inversión del sujeto pasivo en las operaciones que realiza para la instalación de líneas eléctricas consistentes en:
Las bases, torres, aisladores, cables y líneas de baja, media y alta tensión no tienen la consideración de edificaciones. Para aplicar la inversión del sujeto pasivo en ejecuciones de obra, las actuaciones deben encuadrarse en proyectos de urbanización de terrenos o construcción/rehabilitación de edificaciones. Servicios como topografía, obtención de permisos, replanteo o coordinación de seguridad no son ejecuciones de obra y no determinan la aplicación de esta regla.
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