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An individual planning to build a nursery school has requested clarification regarding the taxation of the land and the application of the reverse charge mechanism. The DGT has determined that the construction is subject to the reverse charge mechanism and that, as nursery education is exempt, it does not grant a right to deduction.
Cuestión planteada Tributación por la adquisición del terreno en el Impuesto sobre el Valor Añadido y aplicación de la regla de inversión del sujeto pasivo por la construcción de la escuela.
La construcción de la escuela está sujeta a la inversión del sujeto pasivo, siendo el consultante el sujeto pasivo de la operación. La educación infantil es una actividad exenta de IVA, por lo que los servicios de formación no originan derecho a la deducción de las cuotas soportadas por la construcción. No se puede renunciar a la exención en la compra del terreno porque la actividad exenta no permite la deducción.
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