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A local council asks whether construction works of a theatre-auditorium, which will be leased to a commercial entity for onerous operation, are subject to the passive party inversion rule. The DGT responds that this rule applies if the legal requirements for construction are met.
Cuestión planteada Si a las ejecuciones de obra de construcción de la edificación objeto de consulta les resultará de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
El mecanismo de inversión del sujeto pasivo es aplicable cuando se reúnen cuatro requisitos: que el destinatario sea empresario o profesional, que la operación sea de urbanización, construcción o rehabilitación, que tenga la naturaleza de ejecución de obra y que sea fruto de un contrato directo con el promotor o subcontratos derivados. En este caso, el Ayuntamiento actúa como promotor de una edificación destinada a una actividad empresarial o profesional mediante la cesión onerosa a un tercero.
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