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A consultant asks whether passive subject investment applies to the industrial repurposing of an agricultural building. The DGT states that this mechanism applies only if the work involves the construction or rehabilitation of buildings and meets the specific criteria defined for such works.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo a estas operaciones, en el Impuesto sobre el Valor Añadido.
La inversión del sujeto pasivo se aplica cuando el destinatario es empresario o profesional y la operación es una ejecución de obra de urbanización, construcción o rehabilitación de edificaciones. Para que una obra sea de rehabilitación, su objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación. Además, el contrato debe ser de ejecución de obras y formalizarse directamente entre promotor y contratista.
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