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A company asks whether installing a dismantlable adventure park in a pine forest allows the use of passive investment. The DGT replies that dismantlable installations are not considered buildings and thus the mechanism does not apply.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992, a las operaciones objeto de consulta.
La inversión del sujeto pasivo en ejecuciones de obra requiere que el objeto sea la urbanización de terrenos o la construcción o rehabilitación de edificaciones. Las instalaciones de recreo que son desmontables no se consideran edificaciones según el artículo 6 de la Ley 37/1992, al no estar unidas permanentemente al suelo o a otros inmuebles. Por tanto, no se aplica la inversión del sujeto pasivo en este supuesto.
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