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The requesting entity asks whether the supply of precast concrete for real estate construction is subject to the reverse charge mechanism. The DGT rules that, as these are deliveries of goods rather than works contracts, this mechanism does not apply.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las operaciones efectuadas por la entidad consultante.
El suministro de prefabricados de hormigón a pie de obra se considera una entrega de bienes y no una ejecución de obras. Por tanto, no se aplica la inversión del sujeto pasivo prevista en el artículo 84.Uno.2º.f) de la Ley 37/1992. Para que opere la inversión, la operación debe tener la naturaleza jurídica de ejecución de obras, con o sin aportación de materiales.
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