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A real estate developer asks whether the installation of kitchen furniture and appliances in newly constructed buildings is subject to the inversion of the passive subject. The DGT confirms that it applies if the installation results in a benefit and is not merely a delivery of goods.
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, en particular emisión de factura con o sin inversión del sujeto pasivo para esta última actividad, incluyendo los electrodomésticos.
La inversión del sujeto pasivo opera en el suministro con instalación de bienes en edificaciones de nueva construcción para un destinatario empresario. La instalación de muebles de cocina y electrodomésticos se considera ejecución de obra si la empresa se obliga a obtener un resultado determinado. Las ejecuciones de obra entre promotor y contratista tributan al 10%, pero las entregas de electrodomésticos tributan al 21% aunque se realicen conjuntamente con la construcción.
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