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A consultancy company asks whether the passive party investment applies to renovation works contracted by a public body. The DGT states that it does not apply to the main contract as the public body is not an entrepreneur or professional, but it does apply to the consultancy's subcontractors.
Cuestión planteada Aplicación de la inversión del sujeto pasivo contemplada en el artículo 84.Uno.2º, letra f), de la Ley del Impuesto sobre el Valor Añadido a las operaciones efectuadas a favor de la consultante por las personas o entidades subcontratadas por ésta para la ejecución del proyecto.
La inversión del sujeto pasivo no opera cuando el destinatario de la obra no actúa con la condición de empresario o profesional. En el caso de subcontrataciones, el mecanismo sí se aplica si se cumplen los requisitos de ejecución de obra en procesos de urbanización, construcción o rehabilitación, y el destinatario (la consultante) es empresario o profesional. La consultante debe comunicar fehacientemente a sus subcontratistas su condición de empresario y el marco de la operación.
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