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The consultant asks whether their biomass boiler installation and related works are subject to subject passive investment. The DGT responds that the mechanism applies if the operations constitute works of construction in developments, buildings or rehabilitations, meeting legal requirements.
Question posed: Applicability of the reverse charge mechanism provided for in Article 84.One.2º.f) of Law 37/1992 to the operations carried out by the consulting entity as detailed in the consultation request.
The reverse charge mechanism for the taxpayer applies to works contracts, with or without materials, when the requirements of Law 37/1992 are met. The supply of goods for installation and assembly, such as a biomass boiler, is considered a works contract. It applies to new buildings or the rehabilitation of existing buildings, provided that the requirements regarding the recipient and contractual formalization are met.
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