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A company operating a padel club asks whether passive investment applies to works carried out to improve its facilities. The DGT responds that it only applies if such works are classified as building or urbanisation under the law.
Cuestión planteada Si a la ejecución de las obras que va a contratar la entidad consultante le resultaría de aplicación la regla de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido prevista en el artículo 84.Uno.2º.f) de la Ley 37/1992.
Para que opere la inversión del sujeto pasivo en ejecuciones de obra, deben concurrir cuatro requisitos: que el destinatario sea empresario o profesional, que la operación sea de urbanización, construcción o rehabilitación, que tenga naturaleza de ejecución de obra y que sea fruto de un contrato directo entre promotor y contratista. En el caso de la rehabilitación, se debe cumplir que su objeto principal sea la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y que el coste exceda el 25% del valor de la edificación.
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