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A company has enquired whether installing equipment in its warehouses constitutes building renovation and if it may apply the taxpayer investment mechanism. The DGT indicates that the application of this mechanism depends on the works meeting the qualitative and quantitative requirements for renovation.
Cuestión planteada Se cuestiona si las obras efectuadas tienen la consideración de rehabilitación de conformidad con el artículo 20.Uno.22ºB de la Ley 37/1992 del Impuesto sobre el Valor Añadido así como la posibilidad de aplicar la regla de inversión de sujeto pasivo.
Para que opere la inversión del sujeto pasivo, la obra en su conjunto debe ser de construcción, rehabilitación o urbanización. En el caso de rehabilitación, se debe cumplir un requisito cualitativo (más del 50% del coste en obras de consolidación, estructurales, fachadas o cubiertas, o análogas/conexas) y un requisito cuantitativo (coste superior al 25% del valor de la edificación sin el suelo). La determinación de si se cumplen estos requisitos es una cuestión de hecho que debe acreditar el consultante.
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