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The inquiry examines whether the reverse charge mechanism applies and which VAT rate should be used for renovation works carried out between a developer and a construction company. The DGT rules that the reverse charge mechanism and the reduced 10% rate shall apply, provided that the legal requirements for renovation and intended use as residential housing are satisfied.
Question raised: Whether the reverse charge mechanism applies and the applicable tax rate.
To apply the reverse charge mechanism for the taxpayer in rehabilitation, there must be a direct contract between the developer and the contractor, and the works must meet the qualitative requirements (more than 50% of the cost in structural elements, facades, or roofs) and quantitative requirements (cost exceeding 25% of the value of the property excluding the land). The reduced rate of 10% applies if the works are for rehabilitation and the building is primarily intended for residential use (at least 50% of the surface area).
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