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A municipality operating a campsite asks whether installing a biomass boiler and a new 50 m² building are subject to the inversion of the passive subject. The DGT determines that this mechanism applies to both the construction and the supply of incorporated equipment.
Cuestión planteada Inversión del sujeto pasivo en la operación descrita, a efectos del Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo se aplica cuando el destinatario es empresario, la operación es una ejecución de obra de construcción o rehabilitación, y existe un contrato directo entre promotor y contratista. En el caso de suministros con instalación de equipos industriales, no se aplica si la edificación ya está terminada o la obra no es de construcción o rehabilitación. Sin embargo, si la instalación se realiza en una edificación de nueva construcción, la regla de inversión del sujeto pasivo se aplica tanto a la construcción como al suministro de equipos que queden incorporados a la misma.
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