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A foundation managing a school and a residence asks whether the subject passive investment applies to the construction of a dining room. The DGT responds that this rule applies only if the works meet the legal requirements for construction or rehabilitation of buildings.
Cuestión planteada Aplicación de la regla de inversión del sujeto pasivo prevista en el artículo 84.Uno.2º, f) de la Ley del Impuesto sobre el Valor Añadido, así como tipo impositivo aplicable a las operaciones descritas.
La inversión del sujeto pasivo opera si el destinatario es empresario o profesional y la obra es de urbanización, construcción o rehabilitación de edificaciones. Para que sea rehabilitación, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación. Si la obra no cumple estos requisitos de construcción o rehabilitación, el empresario que realiza la obra será el sujeto pasivo y deberá repercutir el IVA a la consultante.
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