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A business owner has enquired whether the construction of a shed for agricultural machinery is subject to the reverse charge mechanism. The DGT has ruled that, as it is an ancillary construction for an agricultural holding, it is not classified as a building and therefore this mechanism does not apply.
Question raised: Applicability of the reverse charge rule contained in Article 84.One.2, letter f) of Law 37/1992 for the construction of the aforementioned warehouse.
Accessory constructions of agricultural holdings that are related to the nature and purpose of the estate are not considered buildings for VAT purposes. As they are not buildings, the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 for construction works or building rehabilitation is not applicable.
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