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The consultant asks whether supervision, project management, project drafting and technical safety support are subject to passive investment in VAT. The DGT responds that these services, provided separately, do not constitute works execution and therefore the supplier must charge VAT on invoices.
Cuestión planteada Aplicabilidad del supuesto de inversión del sujeto pasivo establecido en el artículo 84.Uno.2º.f) de la Ley 37/1992, del Impuesto sobre el Valor Añadido, a los servicios de vigilancia, dirección de la obra, redacción del proyecto y servicios de arquitectos, ingenieros o asistencia técnica de seguridad.
Los servicios de vigilancia, dirección de obra, redacción de proyectos y servicios de arquitectos, ingenieros o asistencia técnica de seguridad, cuando se prestan aisladamente, no tienen la consideración de ejecuciones de obra. Al no ser ejecuciones de obra, no se aplica la inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley 37/1992. En consecuencia, el proveedor debe repercutir el IVA en la factura al cliente.
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