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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 del artículo 84.Uno.2º.f) de la Ley 37/1992 se aplica cuando concurren cuatro requisitos: el destinatario es empresario o profesional, las operaciones son de urbanización, construcción o rehabilitación, tienen naturaleza de ejecución de obra y derivan de contratos entre promotor y contratista. Este mecanismo se extiende a subcontratistas si la obra traiga causa en un contrato principal de estas características. La construcción de balsas y vallados se considera ejecución de obra, pero la inversión no aplica si los trabajos de vallado no se integran en un contrato de urbanización o edificación, ni en reparaciones de balsas o vallados realizadas al margen de dichos procesos.
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