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A Temporary Enterprise Union asks whether the execution of rehabilitation works on a railway station is subject to the passive subject inversion mechanism. The DGT responds that it applies if the recipient is an entrepreneur or professional and the work is construction, rehabilitation or urbanisation.
Cuestión planteada Si a la ejecución de dichas obras les resultaría de aplicación el supuesto de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional y la operación es de urbanización, construcción o rehabilitación de edificaciones. Para que sea rehabilitación, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación. El contrato debe ser de ejecución de obras, ya sea directamente con el promotor o mediante subcontratación.
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