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A company inquired whether its installation and assembly services for machinery in a construction project qualify for passive subject investment. The DGT confirms that this applies if the activity constitutes part of a construction or development project.
Cuestión planteada Si las operaciones de instalaciones y montaje que va a realizar la entidad consultante tendrían la consideración de ejecución de obras y si les resultaría de aplicación la regla de inversión del sujeto pasivo del Impuesto sobre el Valor Añadido prevista en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La inversión del sujeto pasivo aplica cuando el destinatario es empresario o profesional, la operación es de urbanización, construcción o rehabilitación, y tiene la naturaleza de ejecución de obra. La ejecución de obra implica la obtención de un bien distinto a los utilizados para su realización. Esta calificación depende de si la relación responde al concepto de arrendamiento de obra del Código Civil, donde se busca un resultado futuro.
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