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A legal entity without legal personality asks whether the passive party's investment applies to the renovation of a property. The DGT states that if the entity acts as a business operator assuming risk and venture, the passive party's investment applies to construction or rehabilitation works.
Cuestión planteada Se plantea el sujeto pasivo del Impuesto sobre el Valor Añadido de la reforma realizada por el contratista y el derecho a la deducción de las cuotas soportadas en dicha reforma.
La inversión del sujeto pasivo (art. 84.Uno.2.º.f) se aplica si el destinatario es empresario, la obra es de construcción o rehabilitación y existe un contrato directo. Para que sea rehabilitación, el coste debe superar el 25% del valor del inmueble y su objeto principal debe ser la reconstrucción. El derecho a la deducción depende del destino previsible; el arrendamiento de vivienda o la transmisión de segundas entregas exentas no generan derecho a deducción.
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