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A Compensation Board asks whether the inversion of the passive party should apply to electrical installation works contracted for land development. The DGT confirms that the mechanism applies where legal requirements are met.
Question posed: Admissibility of the application of the reverse charge mechanism provided for in Article 84.one.2.f) of Law 37/1992.
The reverse charge mechanism for the taxpayer applies to works executions, with or without the supply of materials, in the case of land development or the construction/rehabilitation of buildings. This applies if the recipient is an entrepreneur or professional and the operation arises from contracts between a developer and a contractor, or between a main contractor and subcontractors. In this case, electrical installation works for a land development meet these requirements.
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