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A company installing saunas for new build contractors has enquired whether the reverse charge mechanism applies. The DGT has ruled that it does apply when the works are for the construction of new buildings, but not if the work is on a completed building or does not constitute a renovation.
Question raised: Application of the reverse charge mechanism hypothesis contained in Article 84.One.2, letter f) of Law 37/1992.
La inversión del sujeto pasivo opera cuando el destinatario es empresario o profesional y la operación es una ejecución de obra para urbanización, construcción o rehabilitación de edificaciones. En el caso de suministros con instalación de saunas, no se aplica si la edificación ya está terminada o no es una rehabilitación. Por el contrario, se aplica cuando se trata de la construcción de una nueva edificación para el empresario promotor.
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