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A civil society inquired whether Model 347 should be submitted for advances on the construction of a livestock shed and whether subject passive investment applies. The DGT determines that the shed is an accessory construction and not a building, thus the investment rule does not apply, and confirms the obligation to report if limits are exceeded.
Cuestión planteada Obligación de presentar el modelo 347 por las entregas a cuenta realizadas para la construcción de la nave, y aplicación o no de la inversión del sujeto pasivo en el Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo no procede porque la nave ganadera se califica como construcción accesoria de una explotación agrícola y no como edificación. La actividad empresarial se considera iniciada desde la adquisición de bienes con intención de destinarlos a dicha actividad. Respecto al modelo 347, la sociedad civil está obligada a presentar la declaración anual de operaciones con terceros si supera los límites establecidos, salvo las excepciones de régimen especial aplicables.
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