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A subcontractor company asks whether the inversion of the passive party applies to construction services for a platform and rail line. The DGT confirms that it does apply if the services constitute construction works and are part of a building project (the rail line).
Cuestión planteada Aplicabilidad de dicho supuesto de inversión del sujeto pasivo, siendo que la consultante estima que se limita a prestar servicios que no constituyen urbanización, construcción ni rehabilitación de edificaciones.
La inversión del sujeto pasivo del artículo 84.Uno.2º.f) de la Ley del IVA se aplica si los servicios prestados por el subcontratista tienen la consideración de ejecución de obras. No es necesario que los servicios aislados sean urbanización o construcción, siempre que la obra en su conjunto sea calificada como tal. En este caso, la línea ferroviaria tiene consideración de edificación, por lo que sus componentes (plataforma, vía, etc.) integran una obra de construcción.
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