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A physical person engaged in transporting soil and sand asks whether the inversion of the passive subject applies when working for a contractor. The DGT responds that it does not apply because transporting sand and soil does not constitute the execution of a construction project.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo contemplado en el artículo 84.Uno.2º, letra f) de la Ley 37/1992.
Para que opere la inversión del sujeto pasivo en ejecuciones de obra, el contrato debe tener por objeto la urbanización de terrenos o la construcción o rehabilitación de edificaciones. En este caso, no se aplica la regla de inversión del sujeto pasivo en la realización de transportes de áridos y tierras al no tratarse de ejecuciones de obra en las condiciones señaladas.
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