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A delegated developer has requested clarification on who should be the taxable person for VAT in a delegated development contract for the construction of offices. The DGT has determined that the reverse charge mechanism applies, making the developer-investor the taxable person for the tax.
Cuestión planteada Determinación del sujeto pasivo de la referida operación.
En contratos de promoción delegada, la entidad que ejecuta las obras actúa como contratista principal y no como promotor en sentido estricto. Por tanto, se aplica la inversión del sujeto pasivo prevista en el artículo 84.Uno.2º letra f) de la Ley 37/1992. El sujeto pasivo de las operaciones de ejecución de obra será el promotor-inversor. Esta regla también se aplica a las operaciones de los subcontratistas a favor de la promotora delegada.
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