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An elderly care residence company has enquired whether structural adaptations to a leased building allow for the application of the VAT reverse charge mechanism. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the works are classified as building renovation and comply with the requirements of Article 84.One.2, letter f) of Law 37/1992.
Cuestión planteada Si procede la aplicación del supuesto de inversión del sujeto pasivo contenido en el artículo 84.Uno.2º, letra f) de la Ley 37/1992.
La inversión del sujeto pasivo procede cuando el destinatario es empresario o profesional, la operación es ejecución de obra (con o sin materiales) y tiene por objeto la urbanización, construcción o rehabilitación de edificaciones. Para que sea rehabilitación, el objeto principal debe ser la reconstrucción (más del 50% del coste en elementos estructurales, fachadas o cubiertas) y el coste debe exceder el 25% del valor de la edificación. La obra debe ser consecuencia de un contrato directo entre promotor y contratista, o entre contratista principal y subcontratista.
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