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A foundation has requested clarification on whether the reverse charge mechanism applies to real estate construction works. The DGT has ruled that it will only apply if the foundation acts in the capacity of a business or professional and meets all other legal requirements.
Question posed: Taxable person of the operations subject to the inquiry.
For the reverse charge mechanism to apply to works contracts, the recipient must act as an entrepreneur or professional. In the case of foundations, this requires that they organize personal and material resources to carry out an activity under their responsibility and risk. If the foundation acts as an entrepreneur, it must expressly communicate this status to the main contractor. The reverse charge does not apply to architectural services, as they do not possess the legal nature of works contracts.
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