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A non-profit entity inquired whether the adaptation works of a residential unit (rooms, bathrooms, corridors, and joinery) qualify as rehabilitation to allow for the reverse charge mechanism. The DGT ruled that, as the legal requirements for rehabilitation are not met, the contractor must charge VAT on the invoice.
Question posed: Consideration of the indicated reforms as rehabilitation, analogous, or related works, for the purpose of determining the applicability of the reverse charge mechanism referred to in Article 84.One.2.f) of Law 37/1992.
For the reverse charge mechanism to apply to the taxable person in works executions, the works as a whole must be classified as construction, urbanization, or building rehabilitation. Rehabilitation works require that their primary object be reconstruction (more than 50% of the cost in structural elements, facades, roofs, or analogous items) and that the cost exceeds 25% of the value of the building. Mere interior adaptation works do not qualify as rehabilitation, therefore the contractor must charge VAT to the client.
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