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The applicant inquired whether the reverse charge mechanism could be applied to the construction of an adventure park in a pine forest. The DGT ruled that it is not applicable because such recreational facilities do not qualify as buildings.
Cuestión planteada El consultante solicita aclaración de dicha respuesta con la finalidad de conocer si al caso concreto objeto de consulta resulta de aplicación el supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992 aportando, como información adicional a la aportada en la consulta inicial, el proyecto de construcción del parque de aventuras.
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