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A construction materials company asks whether delivering its products allows passive investment. The DGT responds that the mere supply of materials does not constitute execution of works.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo a efectos del Impuesto sobre el Valor Añadido en la entrega de los materiales de construcción.
La inversión del sujeto pasivo en ejecuciones de obra requiere que la operación tenga la naturaleza jurídica de arrendamiento de obra, buscando un resultado futuro. El mero suministro de materiales, con o sin transporte, no constituye una ejecución de obras. Por tanto, no se aplica el mecanismo de inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley 37/1992 a estas entregas.
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