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The consultant asks whether the installation of agricultural machinery constitutes execution of work to qualify for passive investor investment. The DGT responds that such qualification applies if the installation is not merely a supply, becomes part of the property, and is carried out within a construction or rehabilitation project.
Cuestión planteada La consultante plantea si la instalación de las máquinas tiene consideración de ejecución de obra a efectos del Impuesto sobre el Valor Añadido y la posibilidad de aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84. Uno. 2º, f) de la Ley del Impuesto sobre el Valor Añadido.
Para que opere la inversión del sujeto pasivo, la operación debe ser una ejecución de obra que busque un resultado futuro y no un mero arrendamiento de servicios. La instalación de maquinaria será ejecución de obra si no es un simple suministro y queda incorporada al inmueble. Además, debe realizarse en el marco de un contrato de urbanización de terrenos o construcción/rehabilitación de edificaciones, donde el destinatario sea empresario o profesional.
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