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A livestock company has enquired whether the construction of a covered slurry pit is subject to the VAT reverse charge mechanism. The DGT has ruled that, as it constitutes a building, this mechanism will apply provided the regulatory requirements are satisfied.
Question raised: Whether the reverse charge mechanism provided for in Article 84.One.2.f) of Law 37/1992 would apply to said execution of works.
The reverse charge mechanism applies when the recipient is a businessperson or professional, the operation consists of the execution of works for the construction or rehabilitation of buildings, and the communication requirements provided for in the Regulations are met. The construction of a covered slurry pit is considered a building for VAT purposes. Therefore, if the requirements of Article 84.One.2, letter f) of Law 37/1992 are met, the taxpayer must formally notify the contractor of their status as a businessperson and that the works are for a building.
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