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An electricity company asks whether it must apply the passive party's investment to connection and network installation works carried out for businesses. The DGT responds that investment only applies if the works qualify as urbanisation of land, construction or rehabilitation of buildings.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en las ejecuciones de obra realizadas por la consultante.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional y la obra consiste en urbanización de terrenos o construcción/rehabilitación de edificaciones. Si las operaciones no califican como ejecución de obra inmobiliaria o no se realizan en un proceso de urbanización, la consultante mantiene la condición de sujeto pasivo. Para que la inversión sea válida, el contrato debe ser de ejecución de obras y derivar de un contrato principal de urbanización o edificación.
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