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A company has requested clarification on whether the reverse charge mechanism can be applied to the contracting of works and an elevator. The DGT ruled that for this mechanism to operate, the works must involve urbanisation, construction, or building renovation, requirements which are not met in this instance.
Question raised: Possibility of applying the reverse charge rule contained in Article 84.One.2, letter f) of Law 37/1992.
The reverse charge mechanism requires that the recipient be an entrepreneur or professional, that the operations consist of urbanization, construction, or rehabilitation of buildings, and that they have the nature of works execution. To qualify as rehabilitation, the primary object must be reconstruction (more than 50% of the cost in structural elements, facades, or roofs) and the cost must exceed 25% of the value of the building. If the works do not meet these requirements, the reverse charge mechanism is not applicable.
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