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An architect inquired whether fees for drafting a planning, subdivision, and urbanisation project for a compensation board are subject to the reverse charge mechanism. The DGT ruled that, as these do not constitute works execution, the architect must charge VAT at the standard rate.
Question raised: Application of the reverse charge mechanism to the payment of architect fees for a land development project.
The reverse charge mechanism for the taxable person in urban developments requires that the operations have the legal nature of works executions. Services for the drafting of urban planning projects are not works executions, but rather the provision of services. Therefore, the professional must charge VAT to the compensation board at the general rate of 21 percent.
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