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A construction company asks whether it must apply the subject passive investment rule for single-family homes developed by promoters. The DGT responds that application depends on whether the recipients act as entrepreneurs or professionals.
Question posed: Appropriateness of applying the reverse charge mechanism provided for in Article 84.One.2º.f) of Law 37/1992 to the operations carried out by the consulting entity.
To apply the reverse charge mechanism for construction works, the recipient must act as a businessperson or professional. The operations must have as their object the urbanisation of land or the construction or rehabilitation of buildings. The mechanism extends to subcontractors if the work is a consequence of a main contract of this type. If the developer does not act as a businessperson or professional, the reverse charge does not apply and VAT must be charged.
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