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The consultant asks whether the inversion of the passive party in VAT applies when a developer directly contracts multiple main contractors for building a workshop. The DGT confirms that the conditions for applying this mechanism are met.
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, al contratarse la ejecución de la obra directamente entre el promotor y los contratistas principales de cada especialidad.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional, la operación es de urbanización, construcción o rehabilitación, y tiene la naturaleza de ejecución de obra. Este mecanismo se aplica en contratos directamente formalizados entre el promotor y el contratista principal. También se aplica a subcontratistas si la obra es consecuencia de un contrato principal de construcción o urbanización. Si hay varios contratistas, lo relevante es que la obra en su conjunto sea de construcción o urbanización, sin que cada ejecución individual deba serlo.
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