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The consultant asks whether placing two pipelines on the seabed allows the application of the inversion of the passive subject. The DGT responds that it only applies if the works are part of a land urbanisation process or the construction/rehabilitation of buildings, which does not appear to be the case here.
Cuestión planteada Procedencia de la aplicación del supuesto de inversión del sujeto pasivo previsto en el artículo 84.Uno.2º.f) de la Ley 37/1992 a las operaciones efectuadas por la entidad consultante.
Para aplicar la inversión del sujeto pasivo según el artículo 84.Uno.2º.f) de la Ley 37/1992, deben concurrir requisitos subjetivos y objetivos: el destinatario debe ser empresario o profesional, las operaciones deben ser ejecuciones de obra de urbanización, construcción o rehabilitación de edificaciones, y deben derivar de contratos entre promotor y contratista principal. En el caso concreto, las operaciones de colocación de tuberías no parecen enmarcarse en un proceso de urbanización o construcción de edificaciones, por lo que no procede el mecanismo.
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