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V0833-25 ·16 May 2025 ·consulta-vinculante Low impact
Tax

The application of the reverse charge mechanism to the supply of concrete depends on whether the operation constitutes a construction work

The DGT states that since vibration and spreading are not included, the operation is merely a supply of materials and not the execution of works.

In 6 key points

How it affects those involved

The sale of concrete for construction is classified as a material supply rather than work execution, limiting the application of the passive party's investment.

Lifecycle

2025-05-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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