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A company sought clarification on whether installing a control system for a renewable substation (cabinets and weather station) constituted construction, thereby triggering the reverse charge mechanism. The DGT ruled that, as these are removable elements that can be installed without damage to the property, they do not qualify as construction, and the mechanism is therefore not applicable.
Question posed: Whether the described installation can be considered a building and whether the reverse charge mechanism provided for in Article 84.One.2, letter f), of Law 37/1992 will apply.
For the reverse charge mechanism to apply to the taxable person in works executions, the works must consist of construction, rehabilitation, or urbanization. Buildings must be constructions permanently attached to the ground and capable of autonomous use. Elements that can be dismantled and relocated without damage to the material or deterioration of the object are not considered buildings. Therefore, the installation of detachable control cabinets and a detachable weather station does not allow for the application of the reverse charge mechanism.
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