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A construction company asks whether subject passive investment applies to material supplies with or without mounting. The DGT responds that it only applies when the supply includes installation and mounting constituting construction work.
Cuestión planteada Si procede la aplicación de la inversión del sujeto pasivo en la relación contractual entre el promotor y la empresa consultante, por el conjunto de las operaciones realizadas, así como en la relación contractual entre la consultante y los subcontratistas, incluso en los supuestos de suministros de materiales sin llevar a cabo su instalación y montaje. Por último, en caso de no ser aplicable la inversión del sujeto pasivo a los suministros de materiales sin instalación y montaje, incidencia de esta circunstancia en la consideración del promotor como sujeto pasivo por la totalidad de la ejecución de obra contratada con la consultante.
La inversión del sujeto pasivo requiere que la operación sea una ejecución de obra, lo que incluye el suministro de bienes con instalación y montaje que vaya más allá de la mera puesta a disposición y obligue a un resultado. El suministro de materiales sin instalación y montaje no tiene consideración de ejecución de obra y no está sujeto a este mecanismo. En caso de entrega aislada de bienes sin montaje, se debe repercutir el IVA al tipo general del 21 por ciento.
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