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A company installing cremation ovens in funeral parlours has queried whether this activity constitutes a works contract and if the reverse charge mechanism applies. The DGT has ruled that it is indeed a works contract, but the reverse charge only applies if additional requirements regarding the main contract and the recipient's status are met.
Question posed: Whether the installation of cremation ovens constitutes a construction project for Value Added Tax purposes and whether the reverse charge mechanism is applicable.
The installation of cremation ovens is considered a construction project. However, to apply the reverse charge mechanism, the project must be part of an urbanization, construction, or building rehabilitation process. Furthermore, the recipient must be an entrepreneur or professional, and the operation must derive from contracts directly entered into between the developer and the contractor, or from contracts stemming from a main contract of such nature.
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