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The consultant asks whether the supply and installation of industrial panels and equipment for industrial installations is subject to passive subject investment. The DGT responds that this depends on whether the work forms part of a construction, rehabilitation or urbanisation process.
Question posed: Application of the reverse charge mechanism contained in Article 84.One.2º, letter f) of Law 37/1992.
The reverse charge mechanism applies when the work is a consequence of an urbanization, construction, or building rehabilitation process and the recipient is an entrepreneur or professional. It does not apply when the supply and installation of industrial equipment is carried out in already completed buildings or if the work does not derive from such processes. Conversely, it does apply if it involves the construction of a new building with said supply for the developer.
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