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The inquiry asks whether the installation of a hot water and CO2 production system in an industrial building allows for the application of the reverse charge mechanism. The DGT rules that, as it concerns a newly constructed building, this VAT mechanism is applicable.
Cuestión planteada Aplicación de la inversión del sujeto pasivo a la operación descrita
La inversión del sujeto pasivo se aplica cuando las operaciones son ejecuciones de obra para urbanización, construcción o rehabilitación de edificaciones. En este caso, la construcción de una instalación industrial que constituye una edificación de nueva construcción permite aplicar la regla de inversión del sujeto pasivo, tanto para la obra como para el suministro con instalación de equipos que queden incorporados a la misma. No se aplica si la obra es de mantenimiento, reparación o conservación, o si se realiza en edificaciones ya terminadas sin ser parte de una rehabilitación.
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