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The consulting entity asks whether the delivery with installation of playground elements for a multi-sports complex constitutes passive party investment. The DGT responds that this operation does not constitute execution of works for the construction or rehabilitation of buildings.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992.
La inversión del sujeto pasivo en ejecuciones de obra requiere que las operaciones tengan por objeto la urbanización de terrenos o la construcción o rehabilitación de edificaciones. La entrega con instalación de elementos de un parque infantil no tiene la consideración de ejecución de obra para la construcción o rehabilitación de edificaciones. Por tanto, no se aplica la regla de inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley 37/1992.
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