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The taxpayer asks whether the construction of sheds for mushroom cultivation is subject to the VAT reverse charge mechanism. The DGT rules that it is not, as these structures are not considered buildings for tax purposes.
Cuestión planteada Tratamiento de dichas operaciones por el Impuesto sobre el Valor Añadido y si es aplicable la inversión del sujeto pasivo a tales construcciones.
La construcción de naves para el cultivo de champiñón no tiene la consideración de edificación a efectos del IVA, al estar relacionadas con una actividad de explotación agrícola. Por tanto, no se aplica la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º, letra f) de la Ley 37/1992.
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