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An architect asks whether the passive party inversion mechanism applies when building a home for personal use. The DGT responds that, in the absence of intent to sell, assign or transfer, the promoter does not qualify as an entrepreneur or professional for this operation.
Cuestión planteada Aplicación del mecanismo de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley del Impuesto sobre el Valor Añadido.
La condición de empresario o profesional depende de la intención de venta, cesión o adjudicación de la edificación. Si el promotor construye una vivienda para su uso propio sin intención de realizar una operación posterior de transmisión, no adquiere la condición de empresario o profesional. En consecuencia, no resulta aplicable el mecanismo de inversión del sujeto pasivo en ejecuciones de obra para este tipo de destinatarios.
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