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A company asks whether installing access control and services in a campsite allows the application of passive party investment. The DGT responds that it does not, as these actions do not constitute land development or construction or renovation of buildings.
Question posed: Application of the reverse charge mechanism provided for in Article 84.One.2º, letter f) of Law 37/1992; the application of the reverse charge mechanism is sought regarding the operations carried out for the installation of electrical lines consisting of:
The reverse charge mechanism for the taxable person requires that the operations be works for the urbanization of land or the construction/rehabilitation of buildings. A camping installation is not considered a building. Likewise, the preparation of land for tents or caravans does not constitute the urbanization of land, even if it includes the delimitation of spaces or the installation of services such as electricity or water.
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