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A company developing wind parks asks whether civil works contracts for their construction are subject to the passive party's investment. The DGT determines that if the works are classified as construction or urbanisation, the investment applies to the entire operation, even in mixed contracts.
Cuestión planteada Si a dichas ejecuciones de obra les resultaría de aplicación el supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La inversión del sujeto pasivo procede si se cumplen tres requisitos: que el destinatario sea empresario o profesional, que la obra sea de urbanización o construcción/rehabilitación de edificaciones, y que el contrato sea una ejecución de obra. En contratos mixtos que incluyan servicios o bienes, la inversión se aplica a la totalidad si los elementos son accesorios a la ejecución de obra o forman una prestación única. Los parques eólicos y aerogeneradores se consideran edificaciones para este fin.
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