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A commercial company wishes to construct a dwelling to lease to its sole administrator and asks whether the reverse charge mechanism applies and which VAT rate is applicable. The DGT responds that the reverse charge mechanism applies if the company acts as a business person and the requirements are met, and that the rate applicable to construction is 10%.
Question raised: Whether the reverse charge mechanism under article 84.one.2.f) of the Value Added Tax Law applies and the tax rate applicable to the operation.
The reverse charge mechanism applies if the recipient acts as a business person or professional and the operation is an execution of works for urbanization or construction. The 10% tax rate applies to the execution of works for the construction of buildings intended for housing, provided they are the result of direct contracts between the developer and the contractor. The subsequent leasing of the dwelling shall be subject to and exempt from VAT. Given the link between the company and the administrator, the taxable base for the lease must be the normal market value.
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