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An UTE asks whether the liable party's investment applies when the price of a 2008 awarded project changes. The DGT replies that the original valuer is responsible and must adjust the tax amount using the prevailing rate at that time.
Question posed: Application, where applicable, of the reverse charge mechanism contained in Article 84.One.2, letter f) of Law 37/1992 as a consequence of the modification of the transaction price and the applicable tax rate.
The reverse charge mechanism for the taxable person under Article 84.One.2.f) only applies to transactions whose accrual occurs on or after October 31, 2012. If the price is altered after accrual, the tax base is modified and the original taxable person must rectify the output tax. The tax rate applicable to said rectification shall be the rate in force at the time of the transaction's accrual.
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