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A company specialising in plasterboard installation and renovations has enquired whether the reverse charge mechanism extends to its subcontractors. The DGT has ruled that it is applicable provided that the overall project constitutes urbanisation, construction, or building renovation and all legal requirements are met.
Question posed: Whether the reverse charge mechanism in the execution of building renovation works, applicable to the works carried out by the applicant, extends to the businesspeople or professionals subcontracted for said works.
The reverse charge mechanism applies when the recipient is a businessperson or professional and the transaction constitutes a work execution derived from a principal contract for urbanization, construction, or rehabilitation. It does not apply if the principal contract does not have such an object, as in cases of maintenance or repair. For it to be a work execution, there must be installation or assembly, excluding the mere supply of materials. The work must aim for a result or a new and distinct good from the materials used.
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