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An agricultural company has requested clarification on whether the VAT reverse charge mechanism applies to the construction of an industrial warehouse and its ancillary works. The Directorate General for Taxes (DGT) has ruled that if the warehouse is considered an ancillary construction of the agricultural business, it does not constitute a building, and therefore the reverse charge mechanism does not apply.
Question raised: Applicability of the reverse charge mechanism scenario set forth in Article 84.One.2º.f) of Law 37/1992, both to the construction of the warehouse and to the ancillary works.
La inversión del sujeto pasivo no se aplica si la obra no tiene la calificación de edificación. Las construcciones accesorias de explotaciones agrícolas que guarden relación con la naturaleza y destino de la finca no se consideran edificaciones. Si la nave es una construcción accesoria, no aplica la inversión del sujeto pasivo. Para las obras accesorias, la inversión solo aplica si derivan del contrato de construcción de una edificación o si por sí mismas son construcción de una edificación.
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