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A company asks whether extending moorings in a sports port allows applying subject passive investment. The DGT responds that it will only apply if the work is classified as construction or rehabilitation of buildings, as ports are legally considered buildings.
Question raised 1st Application of the reverse charge mechanism contained in Article 84.One.2, letter f) of Law 37/1992, to the operations subject to consultation insofar as the developer has communicated that they act as a business or professional for Tax purposes.
To apply the reverse charge mechanism for the taxable person in works executions, the activity must be classified as land development, construction, or building rehabilitation. In the case of ports, these are considered buildings according to the VAT Law. Therefore, the mechanism only applies if the pier expansion work is classified as new construction or rehabilitation of the marina. The developer must formally communicate their status as a business entity and the purpose of the work for this provision to apply.
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