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A masonry professional inquires whether the reverse charge mechanism applies to their services and if issued invoices can be rectified. The DGT outlines the requirements for this mechanism to apply and confirms that tax amounts may be rectified.
Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2º.f) of Law 37/1992 applies to said services and, where applicable, whether it is possible to rectify the corresponding invoices.
The taxpayer's investment applies when the recipient is an entrepreneur or professional, the operation is the execution of work (urbanization, construction, or rehabilitation), and it derives from a contract between a developer and a contractor. If these requirements are met, the professional must rectify the incorrectly charged tax amounts pursuant to Article 89 of Law 37/1992. The rectification may be carried out through the self-assessment rectification procedure or by regularizing the situation in the corresponding tax returns.
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