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A company has enquired whether the construction of a metal platform for bungee jumping, structurally anchored to a dam wall, allows for the application of the reverse charge mechanism. The DGT has ruled that it does, as it is considered a leisure or sports building.
Question raised 1st Application of the reverse charge mechanism contained in article 84.One.2º, letter f) of Law 37/1992 to the operations subject to this consultation.
The installation of bungee jumping is considered a building because it is a construction permanently attached to the ground or to other real estate and has the character of a non-accessory recreational or sports installation. Therefore, the reverse charge mechanism of article 84.One.2º, letter f) of Law 37/1992 applies, provided that the requirements for a contract between developer and contractor for the construction of buildings are met.
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