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A company carrying out renovation works on a municipal football pitch has enquired whether the subcontracts for said works are subject to the reverse charge mechanism. The DGT has ruled that this applies if the operations constitute the execution of works within the framework of the construction or renovation of buildings.
Question raised: The application of the reverse charge mechanism regulated in Article 84.One.2, letter f), of Law 37/1992 is questioned regarding works carried out by subcontracted companies for the main contractor within the framework of said renovation work.
The reverse charge mechanism applies when the recipient is a businessperson or professional and the operation constitutes a work execution (with or without materials) for the urbanization, construction, or rehabilitation of buildings. This mechanism also applies to works carried out for the main contractor or subcontractors if they arise from a main contract of such nature. For it to be considered a work execution, there must be a supply of goods intended for installation and assembly, excluding the supply of materials without installation or equipment not integrated into the work.
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