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A farmer inquired whether the construction of a glass greenhouse with concrete foundations is subject to the VAT reverse charge mechanism. The Directorate General for Taxes (DGT) ruled that, as the structure is attached to the ground and capable of autonomous use, it qualifies as building works.
Cuestión planteada Sujeto pasivo del Impuesto sobre el Valor Añadido en la realización de dicha construcción.
El invernadero descrito tiene la condición de edificación según el artículo 6 de la Ley 37/1992, al estar unido al suelo mediante cimentación y ser susceptible de utilización autónoma. Por tanto, se aplica el mecanismo de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley del IVA. Para ello, el destinatario debe ser empresario o profesional y la operación debe ser una ejecución de obra derivada de un contrato de construcción de edificaciones.
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