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An entrepreneur has enquired whether the reverse charge mechanism applies and which VAT rate is applicable when constructing a block of flats for rental purposes. The Directorate General for Taxes (DGT) confirms that the reverse charge mechanism is applicable and that the 10% reduced rate applies, provided all legal requirements are met.
Question posed: Whether the application of the reverse charge mechanism rule under Article 84. One. 2º f) of the Value Added Tax Law is appropriate and the tax rate applicable to the operation.
La inversión del sujeto pasivo procede si el destinatario es empresario, la operación es una ejecución de obra de construcción o urbanización y existe un contrato directo entre promotor y contratista. El tipo impositivo aplicable es el 10% para ejecuciones de obra destinadas principalmente a viviendas, siempre que sean consecuencia de contratos directamente formalizados entre el promotor y el contratista.
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