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A dental clinic has enquired whether construction works for its new premises are subject to VAT and who is responsible for charging it. The DGT has ruled that, as the clinic is acting as a business entity, the reverse charge mechanism applies and the clinic must self-assess the tax.
Question posed: Liability to Tax regarding the works contracted by the applicant, and the taxable person obliged to charge the tax amounts accrued.
Works executed for the construction of a building by an entrepreneur or professional are subject to the reverse charge mechanism pursuant to Article 84.One.2º.f) of Law 37/1992. The recipient of the works must be an entrepreneur or professional for this mechanism to apply. In this case, the clinic must accrue the tax and remit it using Form 309, as it carries out exclusively exempt operations. Contractors must issue the invoice without tax and include the mention "reverse charge".
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