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An educational institution has enquired whether the reverse charge mechanism should apply to works carried out to extend its premises. The Directorate General for Taxes (DGT) has ruled that this depends on whether the works qualify as renovation and satisfy the legal requirements.
Question posed: Application of the reverse charge mechanism contained in Article 84.One.2.f) of Law 37/1992 to the services contracted for the execution of the work, given their status as the developer thereof.
The reverse charge mechanism applies if the recipient is a business person, the operation is a work execution, and the contract is for urbanization, construction, or rehabilitation. For it to be considered rehabilitation, the main object must be reconstruction (more than 50% of the cost in structural elements, facades, or roofs) and the total cost must exceed 25% of the market value or the acquisition price of the property. Extensions of the built surface area are considered analogous rehabilitation works.
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