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A company inquired whether supplying lighting elements for a rehabilitation project allowed the inversion of the passive party. The DGT responded that, as the company did not carry out installation and mounting, the operation constitutes only a supply of goods and not the execution of works.
Cuestión planteada Si procede la aplicación de la inversión del sujeto pasivo al tratarse de bienes que son objeto de instalación y montaje.
La inversión del sujeto pasivo requiere que la operación tenga la consideración de ejecución de obras, lo que incluye el suministro de bienes con instalación y montaje. Si la operación se limita a la mera entrega de bienes sin obligación de obtener un resultado de instalación, no es ejecución de obra. En este caso, al ser una entrega de bienes aislada, no aplica la inversión del sujeto pasivo y se debe repercutir el IVA al tipo general.
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