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A real estate developer asks whether the passive party's investment should apply to payments to the contractor for a residential property. The DGT confirms that this mechanism applies if the legal requirements of the activity and the nature of the contract are met.
Cuestión planteada Inversión del sujeto pasivo en los pagos que efectúe la consultante promotora al constructor que lleve a cabo la ejecución de obras.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional, la operación es ejecución de obra (urbanización, construcción o rehabilitación) y existe un contrato directo entre promotor y contratista. También se aplica en subcontratas si derivan de un contrato principal de este tipo. El destinatario debe comunicar fehacientemente su condición de empresario y el marco de la operación al contratista.
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