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A company asks whether it must apply the subject passive investment mechanism for various construction and expansion works on its facilities. The DGT responds that for this mechanism to apply, the overall project must be urbanisation, construction or rehabilitation of buildings, and the contracts must be for works execution.
Cuestión planteada Si resulta aplicable el mecanismo de inversión del sujeto pasivo.
La inversión del sujeto pasivo requiere que el destinatario sea empresario o profesional y que las operaciones sean ejecuciones de obra de urbanización, construcción o rehabilitación. Para la rehabilitación, el coste debe exceder el 25% del valor de la edificación y su objeto principal debe ser la reconstrucción. La ejecución de obra implica la obtención de un bien distinto a los materiales utilizados y debe responder al concepto de arrendamiento de obra del Código Civil.
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