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A query was raised regarding whether the reverse charge mechanism can be applied by agreement in subcontracted supplies, or if it can be omitted if the supplier refuses. The DGT ruled that this mechanism is mandatory when legal requirements are met and cannot be altered by private agreements.
Cuestión planteada Si procede la aplicación de la inversión del sujeto pasivo a los suministros subcontratados, así como la posibilidad de aplicar dicha inversión a casos no previstos en la Ley, mediante pacto entre el contratista principal y los proveedores subcontratistas. Por último, procedimiento a seguir en caso de resultar aplicable el mecanismo de inversión del sujeto pasivo y de negarse el proveedor subcontratista a la aplicación del mismo.
La inversión del sujeto pasivo procede cuando la obra total sea de construcción, rehabilitación o urbanización y el subcontrato sea una ejecución de obra (incluyendo instalación y montaje). No aplica al suministro de materiales sin instalación. El mecanismo es obligatorio y no puede pactarse su aplicación en casos no previstos por la Ley ni su exclusión cuando sí procede. Si el proveedor se niega a aplicar la inversión cuando legalmente corresponde, el destinatario no está obligado a soportar la repercusión del impuesto.
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