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A foundation managing a public building for use as a technology innovation centre contracts rehabilitation works and asks what criteria must be met to qualify as such, how the acquisition price is determined for quantitative thresholds, and whether the passive investment under Article 84.1 of the VAT Law applies to all works carried out within a global rehabilitation project. The DGT explains the qualitative and quantitative criteria under Article 20.2.2.b of the VAT Law and confirms that passive investment applies to all works within a global rehabilitation project.
Cuestión planteada Condiciones para considerar las obras como obras de rehabilitación a efectos del Impuesto sobre el Valor Añadido. En particular, cuál sería el precio de adquisición del inmueble. Si a la ejecución de dichas obras les resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
Las obras de rehabilitación exigen: (1) requisito cualitativo, que más del 50% del coste total sean obras en elementos estructurales, fachadas o cubiertas, o análogas o conexas; (2) requisito cuantitativo, que el coste total exceda del 25% del precio de adquisición si la compra fue en los 2 años anteriores, o del valor de mercado al inicio de las obras excluyendo el suelo si la adquisición fue anterior. La inversión del sujeto pasivo del art. 84.Uno.2.f aplica a todas las ejecuciones de obra y subcontratas cuando el proyecto global sea de rehabilitación, siempre que el destinatario actúe como empresario o profesional.
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