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A company asked whether supplying and installing office furniture for a developer allows the inversion of the passive party. The DGT responds that it is not applicable because the furniture is not incorporated into the building and is considered a mere delivery of goods.
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 solo aplica si la operación es una ejecución de obra en el marco de urbanización, construcción o rehabilitación. El suministro de bienes con instalación y montaje que no quedan incorporados a la edificación, como el mobiliario de oficina, no se considera ejecución de obra. Por tanto, en estos casos no procede la inversión del sujeto pasivo y se debe repercutir el IVA al tipo general.
What is published here, applied to a company or a specific case. The first meeting is free.
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