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A query was raised regarding whether the reverse charge mechanism applies to construction and subcontracting contracts, including the supply of materials without assembly. The DGT ruled that the reverse charge applies to the execution of works, but not to the simple supply of materials without installation.
Cuestión planteada Si procede la aplicación de la inversión del sujeto pasivo en la relación contractual entre el promotor y la empresa consultante, por el conjunto de las operaciones realizadas, así como en la relación contractual entre la consultante y los subcontratistas, incluso en los supuestos de suministros de materiales sin llevar a cabo su instalación y montaje. Por último, en caso de no ser aplicable la inversión del sujeto pasivo a los suministros de materiales sin instalación y montaje, incidencia de esta circunstancia en la consideración del promotor como sujeto pasivo por la totalidad de la ejecución de obra contratada con la consultante.
La inversión del sujeto pasivo procede cuando la obra en su conjunto sea de construcción, rehabilitación o urbanización y el contrato sea de ejecución de obras. Se considera ejecución de obra el suministro de bienes que sean objeto de instalación y montaje para la edificación. El mero suministro de materiales sin instalación ni montaje no tiene la consideración de ejecución de obra, por lo que no procede la inversión del sujeto pasivo en esos casos.
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