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A consulting company has requested a ruling on whether the construction of a sectionalizing substation by an Economic Interest Group (AIE) is subject to the reverse charge mechanism, and the VAT treatment regarding the transfer of its infrastructure to said AIE. The DGT determines that the construction of the sectionalizing substation does allow for the reverse charge mechanism, whereas the transfer of existing infrastructure could be exempt from VAT.
Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 would apply to the execution of the works to be carried out by the Group. Treatment of the transfer of infrastructures to be carried out by the taxpayer in favor of the Economic Interest Group.
The reverse charge mechanism is applicable to the execution of works for the sectionalizing substation as it constitutes a building commissioned by the EAI from a contractor. Photovoltaic plants, substations, and generation connection lines are considered buildings, but bases, towers, insulators, or high and medium voltage cables are not. The contribution of generation connection infrastructures to the EAI constitutes a supply of a building which may be exempt if it is a second or subsequent supply following its construction.
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