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A consultancy firm asks whether building a sports quay allows the application of the passive party's investment. The DGT responds that, as the quay is an edification, this mechanism applies whenever the recipient is an entrepreneur or professional.
Cuestión planteada Aplicación del supuesto de inversión del sujeto pasivo regulado en el artículo 84.Uno.2º, letra f) a las obras realizadas por la consultante para la construcción del muelle deportivo.
La construcción de un muelle deportivo constituye una ejecución de obra con objeto de construcción de una edificación. Por tanto, se aplica la inversión del sujeto pasivo del artículo 84.Uno.2º, letra f), de la Ley 37/1992, siempre que el destinatario sea empresario o profesional. Esta regla también se aplica a las obras realizadas por subcontratistas para la consultante en el marco de dicha construcción.
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