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V0254-14 31 January 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Reverse charge mechanism does not apply to the installation of a steel tank for an olive oil mill

A query is made as to whether the installation of a galvanized steel tank and screw fittings in an olive oil mill is subject to the reverse charge mechanism for VAT. The DGT responds that these operations are not considered works for the urbanization of land or the construction/rehabilitation of buildings.

The question raised

Question posed: Treatment of said operations in Value Added Tax.

The DGT's ruling

The installation of a stainless steel tank for storing oil is not considered works for the urbanization of land or the construction or rehabilitation of buildings. Therefore, the reverse charge rule provided for in Article 84.One.2º, letter f) of Law 37/1992 does not apply.

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What is published here, applied to a company or a specific case. The first meeting is free.

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