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A manufacturer of automation equipment and control panels asks whether its activities are subject to passive investment. The DGT determines that, since no installation or assembly is carried out, its deliveries of goods do not constitute works and must be VAT charged.
Cuestión planteada Cuestiona si será de aplicación el supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º f) en las operaciones realizadas por la consultante.
La inversión del sujeto pasivo en ejecuciones de obra requiere que el contrato tenga por objeto la urbanización, construcción o rehabilitación de edificaciones y que la operación sea una ejecución de obra, incluyendo el suministro de bienes con instalación y montaje. El suministro de materiales sin instalación y montaje no tiene consideración de ejecución de obra. Por tanto, si el fabricante solo suministra equipos que luego son montados por el cliente, debe repercutir el IVA en la factura.
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