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A company has requested clarification on whether the reverse charge mechanism should be applied to invoices for hotel renovation works. The DGT has ruled that it applies to the execution of renovation works, but not to technical studies or construction management services.
Question posed: Application of the reverse charge mechanism to the invoices of the builder and subcontractors, technical management, and geotechnical and archaeological studies.
The reverse charge mechanism applies to renovation works when the recipient is an entrepreneur or professional and the qualitative and quantitative requirements of the law are met. The qualitative requirement stipulates that more than 50% of the cost must be for consolidation works, facades, roofs, or similar. The quantitative requirement stipulates that the cost must exceed 25% of the value of the building excluding the land. The reverse charge does not apply to construction management services or geotechnical and archaeological studies, as these are service provisions and not works executions.
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