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A company sought clarification on whether the manufacturing of metal modules (structures, boilermaking, and piping) for clients who transport them abroad constitutes a construction service. The DGT ruled that, as no installation or assembly is performed, these operations are classified as supplies of goods rather than construction services.
Cuestión planteada Si la fabricación de las referidas estructuras por la consultante se considera una ejecución de obra en los términos previstos en el artículo 84.Uno.2º.f) de la Ley 37/1992.
Para que opere la inversión del sujeto pasivo por ejecución de obra, el suministro debe ser objeto de instalación y montaje por el proveedor, yendo más allá de la mera puesta a disposición. Si el suministrador no realiza la instalación y montaje, la operación se califica como entrega de bienes. En este caso, al no haber instalación, no se aplica el mecanismo de inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley 37/1992.
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