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A cooperative has requested a ruling on whether constructing a warehouse to store agricultural produce on leased land allows for the application of the reverse charge mechanism. The DGT has ruled that if the warehouse is an ancillary construction of the agricultural holding, it is not classified as a building, and therefore the reverse charge mechanism does not apply.
Question posed: Applicability of the reverse charge mechanism scenario set forth in Article 84.One.2.f) of Law 37/1992.
The reverse charge mechanism for the taxable person under Article 84.One.2.f) applies only to building construction works. Accessory constructions for agricultural holdings that are related to the nature and purpose of the estate are not considered buildings. Therefore, if the warehouse is located on the rural land of the holding, the reverse charge mechanism does not apply. If the location does not coincide with the land of the holding, it could be considered a building and the rule could be applied.
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