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A community of property leasing a premises asks whether passive investment applies to planned renovation works. The DGT responds that it applies if the community acts as a business and the works qualify as construction or building rehabilitation.
Cuestión planteada Procedencia de aplicar la inversión del sujeto pasivo y, en su caso, modo de liquidar el Impuesto.
La inversión del sujeto pasivo es aplicable en ejecuciones de obra para la rehabilitación de edificaciones cuando el destinatario actúa como empresario o profesional. Para que una comunidad de bienes sea sujeto pasivo, debe ordenar medios y asumir el riesgo de la actividad de forma independiente a sus miembros. Las obras de rehabilitación deben cumplir los requisitos de reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y superar el 25% del valor de la edificación.
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