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A thermal installations and swimming pool company has requested clarification on whether the reverse charge mechanism applies to construction firms and whether the reduced VAT rate can be used with self-developers. The DGT has ruled that the reverse charge mechanism is applicable if the requirements for executing works for developers are met; however, the reduced rate does not apply to the construction of swimming pools, nor does it apply when the cost of materials exceeds 40%.
Question posed: Whether, for Value Added Tax purposes, the reverse charge mechanism applies to services invoiced to construction companies and developers. Whether the reduced tax rate applies to invoices issued to self-developers, for both thermal insulation installations and swimming pools.
The reverse charge mechanism applies when the recipient is a business or professional and the work involves urbanization, construction, or building rehabilitation through a direct contract with the developer or related subcontracting. The reduced rate of 10% for repairs does not apply if the cost of materials exceeds 40% of the taxable base. Furthermore, the construction of swimming pools is taxed at the general rate of 21%, regardless of whether the contract is with a developer or a private individual.
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