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V0957-24 ·30 April 2024 ·consulta-vinculante Medium impact
Tax

Reverse charge mechanism applies to construction or building renovation works

A company has requested clarification regarding which party is liable for VAT in the renovation and construction of a hotel complex. The DGT clarifies that the reverse charge mechanism applies when the recipient is a businessperson or professional and the work involves construction or building renovation.

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2024-04-30PublishedPublished 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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