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A construction company asks whether works subcontracted to third parties are subject to the taxpayer's investment and what IVA rate applies. The DGT clarifies that the taxpayer's investment applies to subcontracted works if the main project is construction or urbanisation, but such subcontracted works must be taxed at 21% IVA.
Cuestión planteada Si a la ejecución de dichas obras subcontratadas a terceros les resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992. Tipo impositivo aplicable a dichas ejecuciones de obra subcontratadas y procedimiento de rectificación en caso de haber aplicado un tipo incorrecto.
La inversión del sujeto pasivo se aplica a las obras subcontratadas si la obra en su conjunto es de construcción o rehabilitación de edificaciones y el destinatario es empresario. Sin embargo, el tipo reducido del 10% solo se aplica a contratos directos entre promotor y contratista. Las ejecuciones de obra realizadas por subcontratistas para otros contratistas que a su vez contraten con el promotor tributarán al tipo general del 21%.
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