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A compensation board has enquired whether the works to bury an electrical line for land development purposes are subject to the reverse charge mechanism. The DGT has ruled that it is applicable, as these constitute construction works within a land development process.
Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 would be applicable to said works execution for the purposes of Value Added Tax.
The compensation board acts as the main contractor for the urbanization works it carries out in its own name but on behalf of its members (developers). The reverse charge mechanism is applicable when the recipient is a business person, the operation is one of urbanization or construction, and it has the nature of a works execution. In this case, the works are carried out within the framework of a land urbanization process.
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