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A plumbing and sanitation company has requested clarification on whether its works to construct an indoor swimming pool in a hotel are subject to the reverse charge mechanism. The Directorate General for Taxes (DGT) indicates that if the works are classified as construction works for the building of a structure, this mechanism shall apply.
Question raised: Application of the reverse charge mechanism scenario under Article 84.One.2º letter f) of Law 37/1992.
For the reverse charge mechanism on the construction or rehabilitation of buildings to apply, requirements must be met such that the recipient is a business person and the operation constitutes a works contract. An indoor swimming pool may be considered a building if it is capable of autonomous and independent use. However, the DGT cannot qualify plumbing works as a works contract without further information, as this implies obtaining a good distinct from those used for its execution.
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