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V0598-14 6 March 2014 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

No application of passive subject investment in greenhouse construction for agricultural farms

The DGT determines that greenhouses are not considered buildings for VAT purposes.

The question raised

Reverse charge mechanism in cases of greenhouse construction on an agricultural holding.

The DGT's ruling

The construction of greenhouses on rural estates, linked to the activity of the estate or as an accessory to an agricultural holding, is not considered building construction according to Article 6 of Law 37/1992. Therefore, the reverse charge mechanism provided for in Article 84.One.2º f) of the same law does not apply.

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