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The consultant asks whether passive party investment applies to their construction work on buoys and fencing, whether as contractor or subcontractor. Tax authorities confirm it applies to urbanisation, building or rehabilitation works, but not to isolated repairs or maintenance contracts.
Cuestión planteada Si a dichos trabajos le son de aplicación la inversión del sujeto pasivo tanto si los realiza el consultante como si los subcontrata con terceros.
La inversión del sujeto pasivo (art. 84.Uno.2º.f) se aplica a las ejecuciones de obra, con o sin materiales, que tengan por objeto la urbanización de terrenos o la construcción o rehabilitación de edificaciones. Este mecanismo se extiende a los subcontratistas cuando las obras traigan causa en un contrato principal de dicha naturaleza. Los trabajos de construcción de balsas y vallados son ejecuciones de obra, pero la inversión no aplica si el vallado no se realiza en el marco de urbanización o edificación, ni en reparaciones de balsas o vallados prestadas al margen de dichos procesos.
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