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An electricity services company asks whether its civil works are subject to passive investment. The DGT responds that passive investment applies if the services constitute execution of works carried out within urban developments or construction/rehabilitation of buildings.
Question posed: Whether the reverse charge mechanism for the taxable person provided for in Article 84.One.2.f) of Law 37/1992 would apply to the services provided by the applicant.
The reverse charge mechanism for the taxable person under Article 84.One.2.f) of Law 37/1992 applies if four requirements are met: the recipient is an entrepreneur or professional, the operation involves urbanization, construction, or rehabilitation, it has the nature of works execution, and it derives from contracts with the developer or contractors. In mixed contracts, the reverse charge applies to the whole if the other services are ancillary to the execution of works. The classification of whether a service constitutes execution of works is a question of fact.
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