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A construction company asks whether it must apply the passive party's investment to works carried out by its subcontractors. The DGT responds that the mechanism applies to construction or rehabilitation works on buildings, regardless of their final use.
Cuestión planteada Aplicabilidad de la inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley 37/1992, del Impuesto sobre el Valor Añadido, en la facturación de los trabajos realizados por las subcontratistas para la consultante.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional y la operación es una ejecución de obra para urbanización o construcción/rehabilitación. Este mecanismo se extiende a los subcontratistas cuando las obras traen causa en un contrato principal de este tipo. El uso del edificio (fábrica, almacén, etc.) es irrelevante siempre que se trate de construcción de edificaciones y se cumplan los requisitos legales.
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