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A technical services company has enquired whether its quality control, technical assistance, and geotechnical studies are subject to the reverse charge mechanism for real estate works. The Directorate General for Taxes (DGT) has ruled that they are not, as these services do not have the legal nature of construction works.
Question raised Whether the reverse charge mechanism provided for in Article 84.One.2º.f) of Law 37/1992 is applicable to said services.
For the taxpayer's investment in real estate works to apply, the operation must be of the nature of a construction work, which implies the obtaining of a good distinct from those used for its execution. Material quality control services, technical assistance, and geotechnical studies do not constitute a construction work as they do not aim to obtain a distinct material result. Therefore, the company must charge VAT on the invoice to the recipient.
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