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A company asks whether the supply of concrete and aggregate for building a petrol station is subject to the passive party's investment. The DGT responds that this applies only if the supply includes vibration, spreading, installation, or mounting of the material.
Cuestión planteada Cuestiona la entidad consultante si será de aplicación el mecanismo de inversión del sujeto pasivo previsto en la Ley del Impuesto sobre el Valor Añadido en el suministro de hormigón y árido.
Para que opere la inversión del sujeto pasivo en ejecuciones de obra, el contrato debe ser de construcción o urbanización y tener naturaleza de ejecución de obra. El suministro de bienes objeto de instalación y montaje, como el vibrado y extendido de hormigón, se considera ejecución de obra. Sin embargo, el suministro de materiales que no sean objeto de instalación y montaje no tiene esa consideración y no aplica la inversión.
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