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V1923-18 29 June 2018 · SG de Impuestos sobre el Consumo Criterion in force
IVA · inversión del sujeto pasivo

Reverse charge mechanism does not apply to network renewal works if not classified as urbanisation works

A City Council has enquired whether the execution of works to renew supply networks (excavation, network installation, and reinstatement) allows for the application of the reverse charge mechanism. The DGT ruled that, based on the facts described, the requirements for this mechanism to apply are not met.

The question raised

Question posed: Whether the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 would apply to said execution of works.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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