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The consultation examines the application of passive investment in construction and urbanisation works. The DGT determines that a concessionaire of a public work is considered a promoter and sets out the conditions under which the passive investment mechanism applies.
Question raised. Inquiries are made regarding various issues relating to the application of the reverse charge mechanism regulated in Article 84.One.2.f) of Law 37/1992 which, due to their scope, are detailed in the body of this response.
The concessionaire of an administrative concession to construct and operate a work is a developer upon acquiring ownership rights over the work, even if legal title belongs to the public entity. The reverse charge mechanism applies to endowment works that increase public endowments or to repairs of endowments derived from a building. It also applies to demolition works if they form part of a construction process for a new building. Service replacement works are applicable if they derive directly or indirectly from a construction or rehabilitation contract, regardless of whether they have their own expenditure file.
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