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A company manufacturing and installing silos and tanks on livestock farms has enquired whether the reverse charge mechanism applies. The DGT has ruled that it does apply when installation and assembly are involved in new construction works, but not in the mere supply of materials.
Question posed: Whether the mechanism of reverse charge of the taxable person under Article 84.One.2.f) of Law 37/1992 applies to the activity carried out by the applicant and whether the cost of the materials provided affects this in relation to the total tax base of the transaction.
The reverse charge mechanism of taxable person under Article 84.One.2.f) applies to the supply involving the installation and assembly of goods in new buildings. For it to constitute a construction work, the supply must go beyond the mere making available of materials and require the achievement of a result. The mechanism does not apply to the mere delivery of materials or machinery in isolation, nor to the supply of equipment that does not form part of the construction work itself.
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