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A company enquired whether installing lifts during metro station expansion works allowed for the application of the reverse charge mechanism. The DGT ruled that lift installation is considered an analogous work to rehabilitation; therefore, it may apply if the project as a whole qualifies as building rehabilitation.
Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 would apply to the installation of said elevators.
The reverse charge mechanism applies if the work as a whole constitutes urbanization, construction, or rehabilitation, the contract is for the execution of works, and the recipient is an entrepreneur or professional. The installation of elevators does not constitute the construction of an independent building, but is considered an analogous work to rehabilitation. Therefore, if the expansion and remodeling of the station is considered the rehabilitation of buildings, the installation of elevators allows for the reverse charge mechanism.
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