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A company asked whether the sale of modular commercial buildings allowed the inversion of the passive subject in VAT. The DGT replied that it does not apply if the modules can be moved to another location without damage, as they are not considered buildings.
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.
La inversión del sujeto pasivo requiere que la operación sea una ejecución de obra de construcción o rehabilitación de edificaciones. Las construcciones modulares solo se consideran edificaciones si se unen permanentemente al suelo y no pueden trasladarse sin quebranto de la materia ni menoscabo del objeto. Si el módulo puede trasladarse, no constituye una edificación y no aplica la regla de inversión del artículo 84.uno.2º.f) de la Ley 37/1992.
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