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A company inquired whether installing prefabricated and detachable units for construction services allowed the application of passive subject investment. The DGT responds that it does not, as such units do not qualify as buildings since they are not permanently attached to the ground.
Cuestión planteada 1º Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, a las operaciones objeto de consulta.
La inversión del sujeto pasivo en ejecuciones de obra solo se aplica si el objeto es la urbanización de terrenos o la construcción/rehabilitación de edificaciones. Las edificaciones deben ser construcciones unidas permanentemente al suelo o a otros inmuebles. Las casetas modulares que pueden trasladarse sin quebranto de la materia ni menoscabo del objeto no tienen la consideración de edificación. Por tanto, la instalación de casetas desmontables y reutilizables queda excluida de este mecanismo.
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