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A foundation building residential services property and renting out units asks whether the passive subject inversion applies. The DGT responds that it applies whenever the foundation is considered an entrepreneur or professional for VAT purposes.
Cuestión planteada Si a la ejecución de obra de construcción de dicha edificación le resultaría de aplicación el mecanismo de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
El mecanismo de inversión del sujeto pasivo en ejecuciones de obra para construcción o rehabilitación de edificaciones requiere que el destinatario actúe como empresario o profesional. Para que la fundación sea considerada empresario o profesional, debe ordenar por cuenta propia factores de producción y realizar actividades a título oneroso. Si la entidad realizara exclusivamente operaciones a título gratuito, no sería sujeto pasivo y no aplicaría la inversión.
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