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A university has requested a ruling on the VAT treatment of a public-private partnership contract involving both building construction and maintenance services. The Directorate General for Taxes (DGT) has determined that the construction phase is subject to the reverse charge mechanism, whereas the maintenance services are not.
Question posed: Taxable event, accrual of the operation, and application of the reverse charge rule.
The execution of works for the construction of a building meets the requirements for the reverse charge mechanism for the taxpayer if the recipient is a taxable person acting as an entrepreneur. However, conservation and maintenance works do not constitute construction, rehabilitation, or urbanization operations, and therefore this mechanism does not apply. If a single price exists, the portion of the price corresponding to each operation must be proportionally distinguished.
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