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A query was raised regarding whether the construction of agricultural storage sheds or livestock stables is subject to the reverse charge mechanism. The DGT determines that this depends on whether the construction is classified as a building or an ancillary construction.
Cuestión planteada Inversión de sujeto pasivo en los supuestos de construcción de naves (establos) para vacas de producción lechera que incluye sala de ordeño o naves para almacenar los aperos de labranza y la uva antes de enviarla a las bodegas, estando el promotor de las mismas acogido tanto al régimen general del Impuesto sobre el Valor Añadido como al régimen especial de la agricultura, ganadería y pesca.
La construcción de naves para guardar materiales, maquinaria o productos relacionados con una explotación agrícola no es una edificación, por lo que no aplica la inversión del sujeto pasivo. En cambio, la construcción de una nave industrial ganadera (como un establo con sala de ordeño) sí es una edificación si la actividad ganadera es independiente de la explotación del suelo, aplicando la inversión del sujeto pasivo. Este criterio es independiente del régimen de IVA que tenga el promotor.
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