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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 requiere que la operación sea una ejecución de obra en el marco de construcción, rehabilitación o urbanización. El suministro de bienes muebles que no quedan incorporados a la edificación, aunque se monten en el lugar de entrega, no es ejecución de obra sino una mera entrega de bienes. Por tanto, para el mobiliario de oficina no procede la inversión del sujeto pasivo y se debe repercutir el IVA al tipo general.
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