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A construction finishing company inquired whether its cleaning, floor polishing and rubble removal services were subject to the inversion of the passive subject. The DGT responds that, as these are service provisions and not works execution, the mechanism does not apply.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las operaciones efectuadas por la entidad consultante.
La inversión del sujeto pasivo requiere que las operaciones tengan la naturaleza jurídica de ejecuciones de obra. El transporte de tierras por retirada de escombros, el pulimento de suelos y la limpieza final de obra se consideran prestaciones de servicios. Al no ser ejecuciones de obra, no se aplica la regla de inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley 37/1992.
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