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A company inquired whether renovation works on a hotel to convert it into tourist apartments allowed for the application of the reverse charge mechanism. The DGT ruled that this depends on whether the work qualifies as rehabilitation, meeting the cost thresholds and primary purpose requirements established by law.
Question posed: Application of the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 on Value Added Tax.
The reverse charge mechanism applies when the recipient is a taxable person, the operation constitutes a works contract, and the contract's purpose is the construction or rehabilitation of buildings. For it to be considered rehabilitation, the primary objective must be reconstruction (more than 50% of the cost in structural elements, facades, roofs, or similar) and the total cost must exceed 25% of the building's value. If these requirements are met, the recipient of the works shall be the taxable person for the tax.
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