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A local council asks whether the inversion of the passive party applies to the rehabilitation of a municipally operated building under administrative concession. The DGT replies that, since the council does not act as an entrepreneur or professional, such inversion does not apply.
Cuestión planteada Inversión del sujeto pasivo en los supuestos de reforma o rehabilitación de un edificio municipal afecto a una concesión administrativa
La inversión del sujeto pasivo en ejecuciones de obra solo se aplica si el destinatario actúa con la condición de empresario o profesional. Si el ayuntamiento no tiene naturaleza mercantil ni recibe contraprestación por los servicios, actúa como consumidor final. En este caso, al afectar el edificio a una operación no sujeta a IVA (concesión demanial), el ayuntamiento no es empresario y no se aplica la inversión del sujeto pasivo en la obra principal.
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