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A livestock farmer enquires whether the construction of a shed, silos, and a slurry pit is subject to the reverse charge mechanism for VAT. The Directorate General for Taxes (DGT) rules that, as these constitute buildings, this mechanism applies provided the legal requirements are met.
Question raised: Liability to tax for the construction operations of said elements as well as the application of the reverse charge mechanism provision set forth in Article 84.One.2, letter f) of Law 37/1992.
Las construcciones de naves para ganado, silos y fosas de purín tienen la consideración de edificación para el IVA. Por tanto, se aplica la inversión del sujeto pasivo cuando el destinatario sea empresario o profesional y se cumplan los requisitos del artículo 84.Uno.2º, letra f) de la Ley 37/1992 y del Reglamento. El consultante debe comunicar fehacientemente al contratista su condición de empresario y que las obras son para construir una edificación.
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