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A non-profit foundation asks whether the passive subject inversion applies to rehabilitation works. The DGT responds that it only applies if the entity acts as an entrepreneur or professional, which requires carrying out activities on an onerous basis.
Cuestión planteada Inversión del sujeto pasivo en los supuestos de ejecuciones de obras de rehabilitación y construcción de edificios para la fundación consultante.
La inversión del sujeto pasivo en obras de rehabilitación solo se aplica si el destinatario actúa con la condición de empresario o profesional. Para ello, debe ordenar medios personales y materiales para desarrollar una actividad empresarial o profesional mediante entregas de bienes o servicios a título oneroso. Si la entidad no tiene naturaleza mercantil ni recibe contraprestación, actúa como consumidor final y no se aplica la inversión del sujeto pasivo.
What is published here, applied to a company or a specific case. The first meeting is free.
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